Research On The Risks And Management Of Collection And Administration Of Vehicle Purchase Tax

Since2005， the national tax department has been responsible for collecting vehicle purchasetax． And for10years， the tax， which is more standard than fees， has not only embodies theseriousness and transparency of the collection expanses， but also avoid possible unauthorizedoutlay out of any fees and embezzlement， for the taxes are collected back to the Treasury， whichensures the use of taxes as ear-marked． This is conducive to rationalize the distribution by thegovernment， raise the ratio of financial revenue to GDP and improve the macro regulation of thegovernment． Although continuous development has been made in the collection and administrationof vehicle purchase tax， the focus of the management in collection and administration at present isnot in its proper place： the ambiguity of responsibilities， the irrationality of the tax regulation onvehicle purchasing at vehicle administrative office in public security bureau， the lagging behind ofthe minimum tax price to the market changes， no unified standard for checking the temporary taxprice， and the imbalance of tax bearing in different regions， all of which are to be improving．With the risk management theory as its theoretical basis， this paper， starting from definingthe concepts of vehicle purchase tax， collection and administration risk and management，concludes the establishment and development of the collection and administration of vehiclepurchase tax． It analyzes the advantages and disadvantages of tax-for-fee system and the collectionand administration risk of vehicle purchase tax from four levels： risks in collection policies， risksin the actual collection， risks in follow-up management and the risks in external coordination andmanagement． By taking the Yancheng Municipal Office as an example， this paper analyzes thecurrent situation and existing problems of the risk management of vehicle purchase tax in YanchengCity and points out several solutions in enhancing and improving the risk management of vehiclepurchase tax．...