The Investigation Report On Tax Collection And Management Of Urban Construction Investment Enterprises In H Province

With the development of urbanization process in China,municipal infrastructure construction almost is the highlight of the government work every year.It concerns the mass interest and people's livelihood.As the financing platform of the government,it is urgent for urban construction investment enterprises to reform and break away from the shadow of governmental planning system.It must be totally suitable for enterprise development mode.Financial taxation management is the important breakthrough to improve governance system and establish modern enterprise system.Tax risk control is even the priority among priorities.Tax illegality will be faced with great penalty and overdue fine.It will affect enterprise image and concern accumulation of national property and sound development of enterprises.From the perspective of tax collection and management,the author analyzes tax management status,analyzes existing problems,conducts preliminary study and proposes some suggestion on tax payment of tax enterprises from the perspective of policy and tax collection by combining with active tax policies,trying to perfect tax collection modes and measures for the governmental financing platform.The primary contents of the study are shown as follows:In the first part: introduction: the author analyzes research background and significance of the study and points out innovation and shortcomings of the study.In the second part: application status of urban construction ente rprises: According to data acquired from tax bureau,the author analyzes the application status of urban investment enterprises and summarizes specificity of urban construction investment enterprises in tax management.the author analyzes special problems in tax management of urban construction investment enterprise from accounting system,tax payer application and tax risk philosophy of urban construction investment enterprises.In the third part: existing problems of tax authority on collection and manag ement in urban construction investment enterprises.In the part,the author analyzes existing problems of tax authority from tax payment appraisal,invoice management,policy execution and final settlement,etc.In the fourth part: research analysis of common tax policy disputes in urban construction investment enterprises.In the part,the author points out unclear places in active policies and risks to be noticed by tax authority in policy definition.In the fifth part: Suggestion on perfecting tax coll ection and management in urban construction investment enterprise: in the part,the author proposes suggestion from assistant account preparation,standard appraisal methods,innovative checking mode,reinforcement of invoice management and strength of information collection and management,etc.