Zigong City Center State Tax Bureau Pharmaceutical Sales Revenue Management Problems

Taxation is a kind of means of compulsory, gratis gains finance income of a country,to meet the social public needs, relying on the public power, according to legal stipulated standards and procedures, participate in national income. The tax administration is the planning, organization, coordination, supervision and inspection activities of the tax work of the functional departments in order to realize the functions of the tax in accordance with the state’s tax task, laws, regulations, rules and regulations. Given the tax system, tax administration is an important means of ensuring tax exert organizing income and adjusting the economic effect, no tax administration is impossible to realize the tax activities. Medicine sales tax administration is a series of management activities of planning organizing, coordinating, supervising and inspecting of the in the process of the medicine sales income distribution,of the tax authorities on behalf of the state and in accordance with the state’s relevant tax laws, regulations, rules and regulations. If the medicine sales industry having problems in tax administration, countries cannot completely fully participate in pharmaceutical the income distribution of sales industry, also can’t play the corresponding economic adjustment effect.In recent years, by complete coverage strong pulling of the state promotes medical insurance business, medicine sales industry is developing rapidly, facilitating the overwhelming majority of urban and rural residents’s healthy life, but also ensuring the improving of people’s life.While sustained and rapid developing of the whole medicine sales industry, The resulting tax administration disfigurement is quite obvious, Caused that the whole trade taxes is lower,Tax growth is slow, seriously hindered the medicine sales industry became the sustainable development of sources industry.The main object of study in this paper is the pharmaceutical sales industry tax administration in the jurisdiction of Zigong Da’an area State Administration of Taxation.The most medicine sales store located between urban and rural areas, store scale is small,were dispersed in many streets. The major consumer are family or personal, Operators generally does not provide invoices. A large part of the operators exists non-ledger operation, Intentionally hide their incomes. The medicine of health care, hairdressing, catharsis things, As a gift donation others or post-sale income is not charge, etc.All these reasons caused the actual sales income is difficult to verify, and lost part of taxes. Zigong Da’an area State Administration of Taxation adopted a series of corresponding measures according to present situation of medicine sales industry, obtained some achievements,but it is not completely fundamentally jams tax loopholes. Therefore, from existed surface phenomenon of the pharmaceutical sales industry——Tax difficult,the paper pointed out the problems of both the tax authority and tax owner, also the undesirable consequence. Then analyzed the reasons from tax administration aspects. Finally proposed the perfect medicine sales industry tax administration suggestions and improvement measures, namely four specific development direction of tax administration——tax administration legalization, informationization, fineness and modernization.This paper is to regulate the tax order of medicine sales industry in Da’an area State Administration of Taxation, and strengthening tax collection and administration, preventing tax money loss, improving the whole trade medicine sales tax and strengthening sectoral management ability. Thus, jaming medicine sales industry tax loopholes effectively, further enhancing taxation supervision level, maintaining tax dignity, constructing harmonious tax publicans relationship. This article mainly contained the following five parts:The first part is the introduction, summarized the writing background. In recent years, people’s life quality rise ceaselessly, the health care needs more and more, Pharmaceutical companies, pharmacy chains, pharmaceuticals throughout the streets and lanes. But miraculously these pharmaceutical sales are more and more prosperous, more and more people are engaged in the business, however,financial statements show no profit or profits rather less,and operators pay no taxes or symbolic pay checked tax. In this contradiction, the paper chooses to study and analysis of tax behavior of the medicine sales industry tax administration. Moreover, the author is engaged in tax collection and administration,Understanding that tax department strengthened the regulation of the anti-climatic performance, but with the industry’s tax burden ability there is a certain distance. Above two aspects of publicans status quo, fully demonstrates that the medicine sales tax problems is existed. Though the causes of problems are broad, whether tax collection or paying taxes, which are inseparable with its own tax administration problems, so the author choosed from the tax administration to the analysis of the reasons of the problems. The paper indicates the main research methods, ie theoretical method and the literature research, final chapter briefly introduces its writing thoughts.The second part explained the basic concepts and theoretical basis. The definition, contents, functions and principles of the tax and tax administration of this paper involved,and the relationship between them, the medicine marketing characteristics and tax administration,are expounded.The third part is the tax present situation and the questions of Zigong Da’an area medicine sales industry. Introduced the tax situation of pharmaceutical sales industry,adopted measures and achievement in Zigong city Dan an area. From existing problems of both Levy subject and tax subject, reflects tax administration vulnerabilities of medicine sales industry. Thus it can be concluded——mismatched tax administration has caused the low industry taxes, evading taxes phenomenon is serious.The fourth part analyzes the reasons of the problems of the medicine sales industry tax administration in zigong Da’an area. This part is the former sector,from the problems of the medicine sales industry, by the problems of tax collection and pay taxes, analyzed their causes. Though the causes of problems are broad, whether tax collection or paying taxes, which are inseparable with its own tax administration problems, this article mainly analyzed from the perspective of tax administration.The fifth part is the improvement countermeasures of medicine sales industry tax administration in zigong Dan an area. Analyzed the prolems of the medicine sales industry tax administration in Zigong Da’an area State Administration of Taxation, drained previous work experience, and combined the management knowledge, put forward four proposals measures of jaming tax loopholes and standarding tax administration, it is four development direction of tax administration, that is legalization, informationization, fineness and modernization.The innovations of this paper basically has the following three aspects:Firstly, the medicine sales industry is related to the national welfare and the people’s livelihood, and being related to the writing’s working, issues have certain feasibility and practicality. Secondly, proposed that tax administration should keep pace with the times, should have legal system overall concept, must pay attention to details, and hope to use informationization and modernization to arm new tax work, and should not piaffe; Thirdly, putted forward that the State tax should not be the victims of the authorization and benefit of the departments,should not have its limitations. Mutual cooperation and information sharing of many departments, is the operation mode to guarantee the tax allocated warehousing, also is the tax work development trend.This paper mainly have the shortcomings:Work investigation time is less, and research capabilities and restricted conditions, and theoretical knowledge and practical experience is deficient.Resulted that this paper studies still lacks certain depth,data argument is not fullly.Needed further investigation,to make up this deficiency.