The Case Analysis Of Tax Collection To Me Beauty Salon, Ltd. In Shanghai

With the rapid development of the social market economy, China’s tax collectionsystem has entered a new stage of development. Further improve of tax regulationsmakes work of tax collection need higher requirements. The government continues topromote and improve various tax collection laws and regulations, which is verybeneficial to safeguard the rights and revenues of government. However, there are stillsome deficiencies in our country’s tax collection system which is far behind thesophisticated tax collection system of the developed countries in the world. In order tobetter adapt to the needs of modern management and promote the rapid development ofChina’s economy, strengthening the reform of the system of tax collection is particularlyimportant.In this paper, a beauty salon, Ltd. in Shanghai is chosen as a studied case.Currently, the services is developing rapidly,which not only can release the hugepotential of domestic demand but also can ease the employment pressure. Therefore, thedevelopment potential of tax revenue of the future services can not be ignored. Thebeauty salon business is an important part of the services, therefore, it is very importantto strengthen tax collection of the beauty salon business.a beauty salon, Ltd. in Shanghai belongs to the services, with commoncharacteristics of beauty salons.By the analysis of characteristics of tax collection ofbeauty salons, I review and summarize the lack of tax authorities on tax collection, andto solve these problems, I propose the corresponding proposals, which have a referenceto the tax authorities.The thesis is divided into five parts:Part I:Introduction. It mainly Introduces the research background, research purposesor significance and research methods and ideas.Part II:Status and prospects of the development of a beauty salon, Ltd. in Shanghai.This mainly Describes the introduction, development status and development prospectsof the beauty salon. Part III:The case analysis of tax collection to a beauty salon, Ltd. in Shanghai. ItMainly analyzes the characteristics of tax collection of business tax and income tax ofthe beauty salon.Part IV:There are some problems in tax collection of the beauty salon. It analyzesand summarizes the lack of tax collection of the beauty salon.Part V:proposals to strengthen the tax collection to the beauty salon. In this part,Iput forward some proposals to these problems of tax collection to the beauty salon.