论文部分内容阅读
近年来,随着煤炭经营主体的多元化,经营情况复杂多变,税收征纳双方信息不对称等因素导致税务机关无法全面掌握纳税人的生产经营情况,征管难度较大,税收流失较多。石嘴山市大武口区国税局引入税源专业化管理理念,实施以“坑口称重+税控计量”为支撑的煤炭行业“专业化+信息化”管理模式,有效破解了煤炭行业税收监管的难题,从根本上扭转煤炭行业和煤炭市场的一些乱象,规范了石嘴山市煤炭开采加工行业的税收征管秩序,保障税收收入应收尽收,促进全市经济社会平稳较快发展。
In recent years, with the diversification of coal business entities, complex and volatile business conditions, and asymmetric information of tax authorities, the tax authorities can not fully grasp the taxpayers’ production and operation situation, making it more difficult to administer the tax revenue and have more tax losses. Dawukou District Shizuishan IRS introduced the tax source management concept, the implementation of “Hang Hau weighing + tax control measurement ” as the support of the coal industry “specialization + information ” management mode, effectively cracked the tax of the coal industry Regulatory problems, fundamentally reverse some chaos in the coal industry and the coal market, standardize the Shizuishan coal mining and processing industry, tax collection and management order to ensure that tax revenue should be fully collected to promote the city’s economic and social steady and rapid development.