D市混凝土行業(yè)資源稅征收管理問題研究
發(fā)布時間：2018-11-16 16:26
【摘要】：隨著經(jīng)濟的快速發(fā)展和社會的不斷進步,房地產(chǎn)業(yè)、城市基礎設施建設、填海造陸等產(chǎn)業(yè)在D市發(fā)展迅速,從而帶來了混凝土行業(yè)的蓬勃發(fā)展�；炷潦乾F(xiàn)代應用最廣泛的施工材料,它的特性決定了它在社會發(fā)展中的重要作用�；炷帘旧聿⒉皇且环N資源,但生產(chǎn)混凝土所用的砂、石等材料卻是資源,需要繳納資源稅。隨著混凝土在現(xiàn)代社會中的使用量越來越大,混凝土行業(yè)資源稅的繳稅額也在逐年上升。在地方稅收體系中混凝土行業(yè)的資源稅扮演著越來越重要的角色,是地方稅的重要組成部分。在現(xiàn)實中,混凝土行業(yè)資源稅的研究非常的少,與其日益重要的作用越來越不相適應。由于種種原因,混凝土行業(yè)資源稅的征收管理存在著一些漏洞,導致了很多企業(yè)少繳或不繳稅款,影響了稅法的嚴肅性和地區(qū)經(jīng)濟的發(fā)展。因此,對混凝土行業(yè)資源稅的研究已迫在眉睫。本文以公共產(chǎn)品理論、新公共服務理論、稅收調(diào)控理論、稅收遵從理論等相關理論為理論基礎,對國內(nèi)外資源稅的研究情況加以總結,為本文課題研究提供參考。以D市混凝土行業(yè)為例,對資源稅征收管理加以研究。通過對區(qū)域內(nèi)混凝土行業(yè)現(xiàn)狀及稅收征收管理情況加以梳理,總結歸納,同時借鑒國內(nèi)外的經(jīng)驗,找出不足,分析存在問題的原因,不斷探索D市混凝土行業(yè)資源稅征收管理問題的對策和建議。D市稅務部門在混凝土行業(yè)資源稅征收管理方面做了很多工作,發(fā)布了許多文件,制定了許多規(guī)章,進行了多次的專項檢查,不斷建立健全本市混凝土行業(yè)資源稅征收管理的制度,稅款入庫率逐年增加。在取得一定成績的同時,D市混凝土行業(yè)資源稅征收管理也存在著諸多問題:納稅人申報的數(shù)量不實、代扣代繳制度不夠健全、稅務機關無法更好的核實應稅資源產(chǎn)品的數(shù)量、資源稅納稅義務發(fā)生時間不易確定、與環(huán)保和水利等職能部門的協(xié)調(diào)不夠等。而資源稅的核算較為繁瑣、基層稅務機關的征管力量無法去核實應稅資源的確切數(shù)量、企業(yè)財務核算混亂、開采方與購買方勾結虛報應稅資源產(chǎn)品數(shù)量、稅務機關與環(huán)保和水利等相關職能部門協(xié)調(diào)配合不到位等是造成這些問題的原因。通過對D市混凝土行業(yè)資源稅征收管理問題的研究,借鑒國外其他國家,或其他地區(qū)正在實行的資源稅征收管理的成功經(jīng)驗,本文提出了加強D市混凝土行業(yè)資源稅征收管理的對策和建議:加強對混凝土企業(yè)經(jīng)營整個過程的監(jiān)控;加強稅收政策宣傳和培訓力度;明確職責界定,加強稅務登記管理;注重對混凝土企業(yè)關聯(lián)方的管控;加快資源稅制度改革。一系列的對策研究,力求對D市混凝土行業(yè)資源稅征收管理提出建議,從而對D市現(xiàn)有的混凝土行業(yè)資源稅征收管理的制度不斷補充,加以完善,為了進一步制定更加行之有效的制度提供幫助。
[Abstract]:With the rapid development of economy and social progress, real estate industry, urban infrastructure construction, reclamation and other industries in D City have developed rapidly, which has brought about the vigorous development of the concrete industry. Concrete is the most widely used construction material in modern times. Its characteristics determine its important role in social development. Concrete itself is not a resource, but the sand, stone and other materials used to produce concrete are resources and need to pay resource tax. With the increasing use of concrete in modern society, the tax amount of resources tax in concrete industry is also rising year by year. In the local tax system, the resource tax of concrete industry plays an increasingly important role and is an important part of local tax. In reality, the research of resource tax in concrete industry is very few, which is more and more unsuitable for its increasingly important role. For various reasons, there are some loopholes in the collection and management of resources tax in concrete industry, which leads to the underpayment or non-payment of tax by many enterprises, which affects the seriousness of tax law and the development of regional economy. Therefore, it is urgent to study the resource tax of concrete industry. Based on the theories of public goods, new public service, tax regulation and control, and tax compliance, this paper summarizes the research situation of resource tax at home and abroad, and provides a reference for the research of this paper. Taking D city concrete industry as an example, this paper studies the collection and management of resource tax. Through combing the present situation of the concrete industry in the region and the situation of tax collection and management, summing up and summing up, at the same time, drawing lessons from domestic and foreign experience, finding out the insufficiency, analyzing the reason of the existing problems, The city tax department has done a lot of work in the collection and management of the resources tax in the concrete industry, has issued many documents, and has formulated many rules and regulations. Several special inspections have been carried out to establish and perfect the collection and management system of the resources tax in the city's concrete industry, and the tax entry rate is increasing year by year. At the same time, there are many problems in the collection and management of resources tax in the concrete industry of D City: the quantity declared by taxpayers is not true, the withholding system is not perfect enough, and the tax authorities are unable to better verify the quantity of taxable resources products. The time of resource tax obligation is difficult to determine, and coordination with environmental protection and water conservancy departments is not enough. However, the accounting of resource tax is rather cumbersome, and the collection and management forces of the grass-roots tax authorities are unable to verify the exact amount of taxable resources, the financial accounting of enterprises is chaotic, and the explorers collude with the buyers to make false reports on the number of taxable resources products. These problems are caused by the lack of coordination between tax authorities and related functional departments such as environmental protection and water conservancy. Based on the research on the collection and management of resource tax in concrete industry in D city, the successful experiences of resource tax collection and management in other countries or other regions are used for reference. This paper puts forward the countermeasures and suggestions to strengthen the collection and management of the resources tax in the concrete industry of city D: to strengthen the supervision and control of the whole process of the operation of the concrete enterprises; Strengthen the propaganda and training of tax policy, define the duty clearly, strengthen the management of tax registration, pay attention to the control of related parties in concrete enterprises, and speed up the reform of resource tax system. A series of countermeasure research, try to put forward the suggestion to the D city concrete profession resources tax collection management, thus to D city concrete profession resources tax collection management system unceasingly supplements, carries on the consummation, In order to further develop a more effective system to help.
【學位授予單位】：大連海事大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F426.92
本文編號：2336015
[Abstract]:With the rapid development of economy and social progress, real estate industry, urban infrastructure construction, reclamation and other industries in D City have developed rapidly, which has brought about the vigorous development of the concrete industry. Concrete is the most widely used construction material in modern times. Its characteristics determine its important role in social development. Concrete itself is not a resource, but the sand, stone and other materials used to produce concrete are resources and need to pay resource tax. With the increasing use of concrete in modern society, the tax amount of resources tax in concrete industry is also rising year by year. In the local tax system, the resource tax of concrete industry plays an increasingly important role and is an important part of local tax. In reality, the research of resource tax in concrete industry is very few, which is more and more unsuitable for its increasingly important role. For various reasons, there are some loopholes in the collection and management of resources tax in concrete industry, which leads to the underpayment or non-payment of tax by many enterprises, which affects the seriousness of tax law and the development of regional economy. Therefore, it is urgent to study the resource tax of concrete industry. Based on the theories of public goods, new public service, tax regulation and control, and tax compliance, this paper summarizes the research situation of resource tax at home and abroad, and provides a reference for the research of this paper. Taking D city concrete industry as an example, this paper studies the collection and management of resource tax. Through combing the present situation of the concrete industry in the region and the situation of tax collection and management, summing up and summing up, at the same time, drawing lessons from domestic and foreign experience, finding out the insufficiency, analyzing the reason of the existing problems, The city tax department has done a lot of work in the collection and management of the resources tax in the concrete industry, has issued many documents, and has formulated many rules and regulations. Several special inspections have been carried out to establish and perfect the collection and management system of the resources tax in the city's concrete industry, and the tax entry rate is increasing year by year. At the same time, there are many problems in the collection and management of resources tax in the concrete industry of D City: the quantity declared by taxpayers is not true, the withholding system is not perfect enough, and the tax authorities are unable to better verify the quantity of taxable resources products. The time of resource tax obligation is difficult to determine, and coordination with environmental protection and water conservancy departments is not enough. However, the accounting of resource tax is rather cumbersome, and the collection and management forces of the grass-roots tax authorities are unable to verify the exact amount of taxable resources, the financial accounting of enterprises is chaotic, and the explorers collude with the buyers to make false reports on the number of taxable resources products. These problems are caused by the lack of coordination between tax authorities and related functional departments such as environmental protection and water conservancy. Based on the research on the collection and management of resource tax in concrete industry in D city, the successful experiences of resource tax collection and management in other countries or other regions are used for reference. This paper puts forward the countermeasures and suggestions to strengthen the collection and management of the resources tax in the concrete industry of city D: to strengthen the supervision and control of the whole process of the operation of the concrete enterprises; Strengthen the propaganda and training of tax policy, define the duty clearly, strengthen the management of tax registration, pay attention to the control of related parties in concrete enterprises, and speed up the reform of resource tax system. A series of countermeasure research, try to put forward the suggestion to the D city concrete profession resources tax collection management, thus to D city concrete profession resources tax collection management system unceasingly supplements, carries on the consummation, In order to further develop a more effective system to help.
【學位授予單位】：大連海事大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F426.92
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