A Study On The Resource Tax Collection-management In D Concrete Industry

With the rapid development of economy and society, the real estate industry, city infrastructure construction, land reclamation and other industries developed rapidly in the city of D, which has brought the vigorous development of concrete industry.Concrete is one of the most widely used construction materials in modern society,its characteristics determine its important role in social development. Concrete itself is not a resource, but the production of concrete used sand, stone and other materials are resources, the need to pay the resource tax. The resource tax in the concrete industry plays an important role in the local tax system, which is an important part of the local tax. In reality, due to various reasons, there are some loopholes in the collection and management of resource tax in the concrete industry, resulting in a lot of enterprises pay less or not pay taxes, affecting the seriousness of the tax law and the development of regional economy.This paper uses the theory of public goods, the new public service theory, tax regulation theory, tax compliance theory and other related theories as the theoretical basis, research situation of domestic and external resources tax can be summarized to provide reference for the research in this paper. Taking the concrete industry in D city as an example, this paper studies the management of resource tax collection. Based on the concrete industry and the status of tax collection and management in the area to be sorted, summarized, and the experience at home and abroad, to find the problem,analyze the reasons of the problems, to explore the concrete industry resources of D city tax collection and management problems and suggestions.D city tax department has done a lot of work in the concrete industry resources tax levy management, issued a number of documents, has formulated many regulations,conducted a special inspection of the times,and constantly establish and improve the collection and management of the city's concrete industry resource tax system, tax rate increased year by year. In a certain achievements at the same time, the city of D concrete industry resources tax management also has many problems: the number of taxpayers to declare untrue, withholding system is not perfect, the tax authorities to better verify the taxable resources the number of products, resources tax generation time is not easy to determine, and environmental protection and water conservancy departments the coordination is not enough. While the resource tax accounting is more complicated, the administration power of the grass-roots tax authorities unable to verify the exact number of taxable resources, enterprise financial accounting confusion,mining and purchase collusion false taxable resources quantity, tax authorities and environmental protection and water conservancy and other relevant departments to cooperate in place are the reasons for these problems.Through the study of tax collection and management problems of the concrete industry resource D on, draw lessons from foreign successful experience of other countries, the collection and management of resource tax or other areas is being implemented, this paper proposes to strengthen the collection and management of concrete industry resource tax D, countermeasures and suggestions: to strengthen the monitoring of the concrete business of the whole process; to strengthen tax policy advocacy and the intensity of training; clear definition of responsibility, strengthen the management of tax registration; pay attention to the concrete enterprise related party control; accelerate the reform of resource tax system.Study on a series of countermeasures,and strive to put forward suggestions on the management of the concrete industry levy resource tax system on the D D, so the existing concrete industry resources tax management have been added, to be perfect, in order to provide help to develop more effective system.