Reform Of Business Registration And Innovation Of Tax Administration Mode

< p > since March 1st this year, the State Council started the reform of the industrial and commercial registration system. Subsequently, the number of new registered households of various market entities increased sharply.

According to the statistics of Tianjin industry and Commerce Bureau, Tianjin has approved 19594 new market names and 15640 new market players.

The reform of the industrial and commercial registration system has released a huge dividend policy, which has brought new problems to tax authorities' collection and management.

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< p > > in the actual collection and management, the author found that "loosening" < a href= "http:// www.91se91.com/news/index_c.asp" > registered capital < /a > and residence registration brought the following questions to the tax authorities: < /p >

< p > tax registration information distortion is more serious.

At present, the Tianjin State Administration of Taxation and the Local Taxation Bureau implement joint license in the administrative licensing center.

However, in the follow-up tax administration, we find that many new market owners have problems such as the legal representative or the owner is untrue, "one location, many photos", "one photo many locations", and the wrong telephone number. The tax authorities can not get in touch with the taxpayers.

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< p > two is tax less than a href= "http:// www.91se91.com/news/index_c.asp" > declaration rate < /a > significantly decreased.

On the one hand, some market participants are weak in tax awareness. After taking the picture, they thought that "everything is fine" and not clear about tax declaration, etc., or heard that the state granted tax benefits such as value added tax and business tax instead of value-added tax, less than 20 thousand yuan a month. Tax exemption is not allowed. On the other hand, many market players do not have business or do not operate after taking charge of the market. The operators lack professional knowledge of Taxation and will not be able to declare tax payment, nor can they undertake the tax declaration fees.

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< p > three is the new taxpayer < a href= "http:// www.91se91.com/news/index_c.asp" > tax < /a > not ideal.

According to the survey of 123 enterprises registered less than 1 million yuan (including 1 million yuan) in the same period last year, it was found that in addition to paying the stamp duty on registered capital, the number of households with zero taxes was as high as 78.9%, and those whose taxes exceeded 10 thousand yuan were only 9 households.

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< p > in accordance with the "Regulations on the administration of tax registration", the tax authorities may declare that the tax authorities fail to declare their taxes in accordance with the prescribed time limit, investigate the whereabouts and do not force them to perform their duty of paying taxes as an abnormal household. If they are not normal for more than three months, they may declare that their tax registration documents are ineffective.

In the actual collection and management, because information distortion can not get in touch with taxpayers, it can not be notified to declare tax returns, or inform their declarers that they have not declared for a long time.

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< p > tax revenue administrators at the grass-roots level reach four hundred or five hundred households per capita, some even more than 1000 households, and have no time to concentrate on small and micro enterprises. The tax authorities have to identify them as non normal households and declare tax registration certificates invalid.

The author tracked the market participants of 123 registered capital of less than 1 million yuan, and showed that the proportion of non normal households was 36.6% after a year.

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