论文部分内容阅读
随着社会经济的发展,家居装饰行业(以下简称“家装业”)已成为当今炙手可热的新产业,并成为各地新的经济增长点。但由于种种原因,该行业的税收流失严重,其税收征管问题日益凸显出来,如何在新形势下加强对家装业的税收征管成为地税部门新的研究课题。本文在调查研究的基础上,描述了家装业税收流失的近况,分析了该行业税收征管的难点及其成因,并提出了解决问题的方案。
With the social and economic development, the home decoration industry (hereinafter referred to as “home improvement industry”) has become a hot new industry today and has become a new economic growth point across the country. However, due to various reasons, the loss of tax in the industry is serious, and its tax collection and management problems have become increasingly prominent. How to strengthen the tax collection and management of the home improvement industry under the new situation has become a new research topic in the tax department. Based on the investigation and study, this paper describes the current situation of tax loss in home improvement industry, analyzes the difficulties and causes of tax collection and management in the industry, and puts forward the solution to the problem.