Study On Tax Collection And Management Of Land Transport Industry After Increasing Operation

Business tax VAT(added-value tax) instead is our country to meet the needs of modern economic development of the reform of taxes and fees. After the reform of tax and fee system of our country play a role in the development of tertiary industry. The division also play a positive role to our country industrialization, more help to the pattern of economic development and economic structure adjustment. That promote the healthy development of our country’s economy. Countries expand the scope of value-added tax levy, corresponding the way and the business tax and other tax, perfecting tax policies conducive to the development of industrial structure upgrade and service industry. Hope to promote the transformation of economic development patterns and economic structure adjustment. Based on the analysis of road transport industry tax is not as the growth of the vehicle and cargo traffic and synchronous growth. This paper expounds transport problems that exist in the tax administration, to guide the logistics industry and improve the related department to deal with right has practical utility. Therefore, this topic has important theoretical value and practical guiding significance.At first, this paper adopt the method of combining theoretical research and empirical research through the study, research on road transport industry and the management pattern. The tax policy research and summary of this city tax collection and administration of the industry development, elaborated the tax change of the current condition of the road transport industry tax collection and administration of business tax VAT instead after. Second, using comparative analysis method and quantitative analysis, analyze the sample enterprise tax index changes.The problems existing in the tax collection and administration work has causes. Again, using the empirical study method collection administration countermeasures of combing overland transportation tax.Business tax VAT instead is a large fiscal and taxation reform project. To do well the work is not so simple. For Business tax VAT instead problems must be researched to solve in time. This paper concludes as tax authorities need to follow the transport industry development situation. Suggestions are put forward from the perspective of tax policy, perfect measures in the daily collection and management. As business related management personnel should pay close attention to the change of the tax policy. At any time manner understand learning new tax policy, according to the actual situation of the enterprise itself accordingly. National tax policy is constantly change and improve, further carrying out the new tax policy, under the condition of tax policy to allow for tax planning. On the premise of understanding of tax policies, use the preferential policy, achieve the lowest cost of tax revenue. As the construction of a service-oriented government, also want to make institutional innovation mechanism. It improve information technology means, to build modern communication information technology platform to realize information sharing between departments. Use of big data, it can provide efficient and quick services to the masses.