The Research On Problems And Countermeasures Of Collection And Management Of Vehicle Purchase Tax In National Tax Authorities In The Grassroots

The vehicle purchase tax derived from vehicle purchase surtax, since it collected by the national tax authorities in2001, it plays an important role in national tax revenue. As an important part of national revenue, through the implementation of the vehicle purchase tax revenue preferential policy, encourage car to optimization and upgrading of industrial structure in our country, alleviate the impact of the international financial crisis on China’s economic, to promote the development of our country’s economy.However, since the collection of vehicle purchase tax mode still used the mode collected by traffic department, vehicle purchase tax levy management is difficult to keep up with the changing of automobile consumption market, especially in the national tax authority at the grass-roots level, vehicle purchase tax levy management but also has many problems. Based on this, this article in the research on the existing vehicle purchase tax, on the basis of combing through the author in Cengong county found problems in the process of vehicle purchase tax levy management and vehicle purchase tax revenue Cengong county business composition were analyzed, and found that the national tax departments at the grass-roots level in vehicle purchase tax collection and administration exist the following problems:(1) the form for complete set of vehicle purchase tax levy management software is not enough, lead to the collection and administration measures;(2) the lack of effective cooperation between departments, resulting in the loss of tax sources;(3) the motor vehicle sales invoice is not standard, do not have a unified tax prices;(4) the policy implementation does not reach the designated position, reduce the tax effect;(5) increase farmers’ tax burden, go against tax justice. The cause of these problems mainly include:(1) the vehicle purchase tax collection and administration mode is not perfect;(2) the relevant departments to protect, will enthusiasm is not high;(3) lack of tax law propaganda, national tax consciousness is not strong;(4) the evasion and penalties for evade taxes not enough;(5) the imperfection of the relevant laws and regulations. According to this, this paper proposed a link and a reform model, to strengthen the effective cooperation between related departments, and implement the difference of segment classification rate and improve the relevant laws, regulations and Suggestions on adjusting motor vehicle purchase tax, to national tax authorities to provide decision-making reference for traffic management at the grass-roots level, improve vehicle purchase tax collection management.