Discussion On Problem And Countermeasure On Tax Administration Of Food And Drink Industry Of ZhuHai

The article brief introduces on recent years economic growth condition of ZhuHai's Food and Drink Industry .Combining Tax administration characteristic with Tax administration current situation of ZhuHai's Food and Drink Industry, the article analyses Tax receipts and cause of receipts Increase extent slower, have revealed ZhuHai's Food and Drink Industry having problem in the field of tax administration: (1) Enterprise declares an untruthfulness, the tax agency is more difficult to verify whose income and cost.(2)Old tax administration way brings about bigger administration abuse.(3)Enterprise uses the fake receipt phenomenon to be outstanding still.(4)The tall income personnel such as managers and cookers report the individual income tax hanging down. (5)The effect of charging tax with ticket of single tax Monitor device can not reach 100%. (6)The tax agency get a symbol improve collection and administration affecting household of individual business of Food and Drink Industry.According to the problems of current tax administration of ZhuHai's Food and Drink Industry, the author has submitted practical feasible countermeasure and suggestion with regard to how to improving administration level. (1)Try out appraising way to Food and Drink Industry. (2)Reinforce the administration to particular and personal exclusively foreign-invested enterprise of Food and Drink Industry. (3)Reinforce tax administration of the big enterprise. (4)Use a menu to control tax losses. (5)Put dynamic administration way into practice to taxpayers who have not reached up collect point. (6)Encourage supervision and examination, form many-sided supervisory control and manage.Through analyzing and expounding and proving, the author suggests that the tax agency must perfect the collection and administration pattern, put the meticulous and science administration into practice, reinforce the tax administration of Food and Drink Industry further so as to improve the tax receipts of Food and Drink Industry.