摘要

从20世纪90年代起,崇左市在林化产业征税的管理方式上紧跟中央改革的步伐,

完成了从“划定管户,重征轻管,被动征税的观念”到“以申报纳税和优化服务为基

础,以计算机网络为依托,集中征收,重点稽查”的税收征管改革,但以松香产业为

代表的林化产业在税收管理中仍然暴露出严重的漏征漏管等亟待解决的问题。

首先,本文阐述了崇左市整个松香行业的地位和生产状况,然后在充分吸纳关于

税源控管研究成果的基础上,从实际出发对当前松香行业的税收管理现状及存在的主

要问题进行了论述。

其次,探讨松香行业的税收管理存在问题的成因,具体从行业特点、税收法律、

金融法规、企业内部管理、税收征管等方面分析了了崇左市整个松香行业税收征管质

量偏低的主要成因。

第三,从建立信用支付体系、强化购进和销售环节监控、加强税务稽查、推进纳

税评估、明确和完善税收管理人员职责、运用科技手段实行税收专业化管理等五个方

面研究探讨进一步提高崇左市松香行业税收征管水平和质量旳的对策建议。

本文对崇左市松脂收购、松香生产、销售各个环节的税收征管存在的不足之处进

行了详细分析,作为经济职能部门的税务机关要树立融入地方发展大局,充分发挥税

收杠杆作用,并积极献计献策,规范和解决崇左市松脂收购、松香生产、销售各个环节

的税收问题,使松香产业走上稳步发展的轨道。强调运用现代信息化手段,建立“松

脂收购开票机控系统”,通过利用信息技术化手段,实现对松香企业在松脂收购这一最

主要生产环节的监控,实现税收管理专业化,充分发挥税收分析预警在税源监控中的

作用,是崇左市强化松脂收购、松香生产、销售各环节税收征收管理的最有效措施。

关键词:崇左市;林化产业;税收征管;专业化管理

西南交通大学硕士研究生学位论文
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Abstract

Since the 1990s,although the tax collection and administration in Chongzuo's

forest-based industries keep up the pace with Central government's reform, and the tax

collection and administration reform have been completed from the designated control

households, weight collection and light management, passive revenue concept ” to based on

tax declared and optimization services, reling on computer networks, centralized collection,

and focusing on inspection However, the tax collection and administration still expose

serious leak syndrome drain pipes and other problems in forest industry, represented by the

gum rosin-based industry.

First, this paper elaborated the status and production situation of the whole gum

rosin-based industry in Chongzuo, and analyzed the key problem of tax collection and

administration of the present gum rosin-based industry from the practical aspects based on

the research findings about tax source management.

Second, discussed the reason of the key problem in tax collecting and administrating of

gum rosin-based industry in Chongzuo, specific in industry nature, tax collection laws,

financial laws and regulations rule, the entrepreneur's inter management, tax collection and

administration and so on.

Third, this paper proposed countermeasures and suggestions about how to improve

level and quality of the tax collection and administration of the gum rosin-based industry in

Chongzuo from the aspects of establishing credit payment system, strengthening the

purchase and sale link monitoring, strengthening tax auditing, pushing tax evaluation,

clearing and perfecting tax the tax personnel's responsibility, managing the tax collection

professionally with science and technology means and so on.

This paper analyzed the lack of tax collection and administration in the turpentine

acquisition, the production and sale of rosin in Chongzuo in detail. The tax authorities, as the

economic functions, should establish the overall to integrate with local development, give

full play to the role of tax leverage actively, regulate and resolve the various aspects of the

tax issues in the turpentine acquisition, rosin production and sales so as to make rosin

industry embarked on the track of steady development. It is the most effective measures for

Chongzuo to strengthening the tax collection and administration in turpentine acquisition,

rosin production and sales with realized tax specialized management based on information

technology ways through establishing turpentine acquisition billing machine control

systems, achieving monitoring the production processes of rosin enterprise, giving full play

to the role of tax analysis of early warning in the tax source monitoring.