The Research Of Problem And Measure For Institution Taxes

Institutions locate between government and enterprise, often is compatible for management functions and ways of profits-making. However, diversified income, various charge, complicated invoice, vague ownership, result in the blind management for taxes collection and execution policies. In the paper, the method of comparison, investigation, quantitative and qualitative analysis is used, the taxes trouble, root cause and relative measure is found out. The research content is mainly described as follows:1. To institutions, the present situation and system are described specifically, and the existing troubles are analyzed definitely. Main views: a single organization leads to low level development; unsuitable layout leads to wasting resources; rigescent system leads to low efficiency and poor service level; overfull staffs leads to heavy financial burden; unclear functions and inadequate expense add to the burden on the masses.2. In certain city, through the analysis of the tax datum and investigation cases for the institutions, and the actual revenue situation, the confused revenue collection are analyzed for the institutions system and disorder tax system: weak tax payment ideas, insufficient financial officers, too frequent interference by government administration; insufficient effective supervision for the tax payment agency, complicated bills, difficult identification for tax-free income and taxable income, the payable tax income cannot be calculated for statistics, and so on.3.To the existing troubles of the institutions for the tax collection management, the overall solution-shooting scheme are listed: establish modern enterprise system; adjust the tax policy; introduce the concept of"non-profit organizations"and"non-profit purposes";strengthen the tax expropriation and tax payment services.The innovation of this paper is established in a general and systemic study to the revenue of institutes, and bringing forward a more complete solution-shooting scheme about the revenue expropriation in institutes. Besides, in the new round tax reformation, in order to distinguish the tax-free item from tax-payed item, and reduce the excessive incomplete cases according to the tax law rule, we should make use of the present research achievement to the"non-profit organizations", introduce the concepts of"non-profit organizations"and"non-profit purpose".