民营采矿业税源管理问题的探究——以安徽铜陵采矿业为例-probe into the tax source management of private mining industry - a case study of tongling mining industry in anhui province.docxVIP

PRIVATE MINING TAX MANAGEMENT PROBLEM OF EXPLORATIONABSTRACTManaging sources is tax authorities to tax filing in taxpayer and the collection of tax authorities, on the basis of analysis of source through mastery of and information, and grasp the source, the formation of the size and distribution, to improve the tax law to follow degree, taxpayers tax form tax turned over to the state Treasury, according to law of administrative management and take the tax law enforcement measures, and in the process the related work for the general. In tongling, anhui is a resources city, all kinds of rich mineral resources, many private mining enterprise in ensure sustained economic growth, regional downstream manufacturing needs, meet the local employment pressure, improve ease the local livelihood of the people are playing a more and more important role, but also for state tax revenues to make more and more contributions. But because the private mining its own characteristics, especially its financial management are not perfect and the tax department heavy income tax management mode light of management and lack of private mining supervising and awareness of the importance of the small and medium-sized enterprise form of source distortion of information and information amount, managing sources of absence lack situation,small and medium-sized enterprise by the loss of tax revenue.Therefore, how to strengthen the private mining tax sources monitoring and management, improve the tax department tax collection and administration level, to ensure that the implementation of income tax, as far as possible to reduce the loss of tax revenues, has become the tax department work important research subject.The national tax system in tongling, anhui private mining tax management status on the basis of investigation and study, this paper analyzes the private mining tax management in tongling existing such as pay attention to key enterprises, ignore small and medium-sized enterprise managing sour