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2007年以来,广西壮族自治区地方税务局按照国家税务总局关于税源监控工作要求,从广西地税工作实际出发,将年缴纳地税收入30万元以上的企业列为重点税源监控对象,安排综合素质较高的税收管理员实施扁平化式管理。从实践来看,重点税源企业税收增幅明显高于同期全区地税收入增幅,重点税源监控工作达到了预期的目的。就地方小税种(注:本文所称地方小税种,是指资源税、城镇土地使用税、印花税、房产税、城市房地产税、土地增值税、车船税、烟叶税等税种)而言,2007年以来保持了良好的增长态势,与重点税源监控工作相得益彰。本文从地方小税种的特性和管理实践出发,结合重点税源监控工作这一平台,对重点税源企业的地方小税种管理现状进行剖析,并对今后如何加强重点税源企业地方小税种的管理工作做一些有益的探讨。
Since 2007, the Local Taxation Bureau of Guangxi Zhuang Autonomous Region, in accordance with the requirements of the State Administration of Taxation on the work of monitoring and controlling the tax sources, started from the actual work of the local government taxation in Guangxi Province and listed enterprises with annual tax revenue of over 300,000 yuan as the targets for monitoring and controlling the tax sources and arranged higher overall quality Tax administrators implement flat management. From a practical point of view, the tax revenue increase of key tax source enterprises was significantly higher than the increase of local government revenue during the same period. The monitoring of key tax sources achieved the expected purpose. In terms of small local taxes (Note: local small taxes mentioned in this article refers to the resources tax, urban land use tax, stamp duty, real estate tax, urban real estate tax, land value increment tax, travel tax, tobacco leaf tax, etc.) Has maintained a good growth since the monitoring of key sources of revenue complement each other. Based on the characteristics and management practices of local small tax types, combined with the platform of key tax source monitoring, this paper analyzes the status quo of local small tax types management of key tax source enterprises and makes some suggestions on how to strengthen the management of local small tax types in key tax source enterprises in the future Useful discussion.