| How to reduce the tax cost while improving the efficiency of collection and management,and the professional supervision of tax sources is an important issue in current practice and theoretical research.Whether the potential of tax sources can be explored as much as possible and whether the actual tax burden matches the potential tax sources between enterprises,industries or a region should be a problem that the taxation authorities need to clarify.China's construction industry has developed rapidly after the reform and opening up,the industrial scale has continued to expand,construction skills have also been upgraded,a large number of related industries have been stimulated,a large number of labors have been absorbed,and they have played an important role in urban and rural construction,improvement of people's livelihood and social and economic development.However,there are still some problems in its development.From the perspective of its own reasons,the development of China's construction industry is uneven,lack of core competitiveness,and insufficient innovation.In terms of tax collection and management,the construction industry is complicated and a lead to the supervision of some tax sources is difficult,and the quality of some industries' tax sources is poor.Therefore,the analysis of the tax source of the construction industry and the improvement of its collection efficiency can not only strengthen the ability of government departments to organize tax revenues,deepen the fine control of tax sources,but also promote the tax compliance of both parties,and cultivate taxpayers to pay taxes in accordance with the law.Consciousness,this has great significance for the legal administration ability of the taxation authority and the healthy and sustainable development of the construction industry.Firstly,this paper reviews and summarizes the development and research status of tax collection efficiency at home and abroad.Based on the clarification of related concepts,the related theories and contents of the performance difference evaluation model are summarized.Then it analyzes the current development of the construction industry in China and the tax collection situation.On the basis of this,combined with the actual taxation of the construction industry and the characteristics of the industry,it deeply analyzes the reasons for the impact of the current construction industry's taxation efficiency,namely the construction industry.The overall strength is not strong,the quality tax source does not highlight its role,some industry tax sources are in poor quality,and some industries have difficult tax sources.Then,in order to fully tap the tax source potential of the construction industry,this paper uses the analysis method of the performance difference evaluation model,based on the relevant data of various medium-sized industries in the construction industry from 2014 to 2017 as the measured sample data,and selects the profitability,solvency,12 financial indicators in four aspects of operational capability and development capability are used to jointly construct a comprehensive evaluation index system for tax source quality,thereby measuring the comprehensive index of tax source quality.The quality of the tax source is measured by the comprehensive index of the tax source quality.At the same time,the indicators of the taxation effect are evaluated by the actual measurement results of the tax burden,and the relevant taxation efficiency of the various industries in the construction industry is calculated and analyzed.The calculation results show that the rankings of construction industry such as housing construction,industrial and mining engineering,railways,roads,tunnels and bridges,wiring and pipeline engineering are relatively backward in 2014-2017,and the taxation effect is not ideal.Finally,based on the conclusions drawn from the empirical analysis,combined with the industry characteristics of China's construction industry and the actual tax collection situation,this paper puts forward some countermeasures and suggestions to promote the quality of the construction industry and the improvement of the collection efficiency. |
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