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跨境运输业是我国实行改革开放后出现的新行业。深圳市税务局第一分局负责管理从香港经文锦渡、皇岗口岸入境的13000多台运输车辆和38户跨境运输企业的税收征管工作。1990年征收跨境运输税款530万元(外汇,下同),1991年征收跨境运输税款702万元,比上年增长32％。他们的具体做法是: 一、大力开展税收政策宣传。由于跨境运输的纳税人都是香港人,大部分人对我国的税法规定不甚了解。1988年以前自觉申报纳税率不到50％,漏税现象较为普遍。为此,一分局大力抓紧抓好宣传工作,采取发放宣传资料、
Cross-border transportation is a new industry that emerges after China’s reform and opening up. The first branch of the Shenzhen Municipal Taxation Bureau is responsible for the management of the tax collection and administration of more than 13,000 transport vehicles and 38 cross-border transport enterprises entering Hong Kong from the Jingdu and Huanggang ports in Hong Kong. In 1990, the cross-border transportation tax was levied at 5.3 million yuan (foreign exchange, the same below). In 1991, the cross-border transportation tax was collected at 7.02 million yuan, an increase of 32% over the previous year. Their specific practices are: First, vigorously carry out tax policy advocacy. As taxpayers who cross-border transport are Hong Kong people, most people do not quite understand the tax laws in our country. Before 1988, the declared tax rate was less than 50%, and the phenomenon of tax evasion was relatively common. To this end, a branch vigorously do a good job advocacy work, to disseminate promotional materials,