The Thoughts Of Tax Collection And Management Of The Small And Mendium-sized Commercial & Trading Enterprise

Along with a further development on market economy, opening up and reform in our country, the small and medium-sized commercial & trading enterprises have also developed rapidly, which has been playing an important role in promoting labour employment and re-employment in society, activating socialism commodities circulation and facilitating people's living. But the congenital characteristics of the small and medium-sized commercial & trading enterprises, i.e. small in business scale, intensity in circulation, weak in financial strength, lead them to an adverse position in a fierce market competition. Consequently, quite some problems happened in the tax collection and management and taxation suffered relatively serious losses. There are multiple factors causing such a situation, including reasons originated from mechanism of tax collection and management, from unfair taxation policy and tax system environment, etc., and all that leading to relatively heavier tax burdens on small and medium-sized commercial & trading enterprises. When the unreasonably heavy levies found it impossible to be shifted, various taxation problems would come into being. This article would probe the subject matter from the following aspects:ⅠMainly introduce the background information on the subject matter, including the trend, significance, method and the scope of research and study at home and abroad.ⅡMainly introduce the theories about the tax collection and management at home and abroad, with emphasis on the meanings, functions and basic principles on the tax collection and management, and western theories on taxation.ⅢMainly introduce the current taxation status with respect to the small and medium-sized commercial & trading enterprises in our country, with emphasis on their current situation on scope, scale and development, their taxation management status, and defects existing in our country's current taxation management system.ⅣMainly analyze the causes of the taxation management problems with respect to the small and medium-sized commercial & trading enterprises, with emphasis on collection management of the tax, taxation policy and adverse impact stemmed from taxation system of our country on the small and medium-sized commercial & trading enterprises. The analysis is from the angle of said enterprise internally and from the taxation policy and environment externally.ⅤMainly discuss methodology and measures designed to improve taxation management with respect to the small and medium-sized commercial & trading enterprises, with emphasis on improving and optimizing the taxation system, improving managing policies on Value Added Tax and Corporate Income Tax, and optimizing the internal managing system of the taxation bureau. Discussions are devoted to certain measures of how to strengthen the tax collection and taxation management from taxation institute point of view.ⅥThe analysison the selected cases indicates fraudulent deeds conducted by the small and medium-sized commercial & trading enterprises, i.e. issuance of fraudulent VAT invoice on behalf of a third party, profit transferring between the affiliated enterprises, reducing the total sales revenue, etc. Recommendation is made on counteracting measures...