Problems And Strategies Of The Vehicle Purchase TaxCollection And Management

China has become the world’s biggest car production country and new consumer market, with the comprehensive advancement of urbanization construction, more and more private cars will be taken into the household, automobile consumption not only on the number of cars and the grade will have development space, and higher request will be put forward to relevant departments on the vehicle management and service. According to statistics, in 2013, as a result of rising amounts of vehicles vehicle purchase tax increases 21.863 billion yuan, and it is 20.086 billion yuan by strengthening the collection and administration. Among them, in the first half of the year for strengthen the collection and administration it increases 6.754 billion yuan,and in the second half the increase is 13.332 billion yuan. In the second half the revenue increment is 1.97 times than that in the first half. This fully shows that the collection and administration work has much potential to increase vehicle purchase tax. In order to effectively enhance the efficiency of the collection and administration of vehicle purchase tax, deep understanding of vehicle purchase tax collection and management of specific problems and deep-seated reasons for implementing correct reform measures is of great significance.On June 26 to 27,2014, part of the city state, the vehicle purchase tax collection tube Reform job site meetings was held in Yichang City, Wuhan, Yichang City, Xiantao City exchange of experiences at the meeting. The meeting reviewed and evaluated the pilot project in Wuhan, Yichang City and Bristol City. Overall, the program is specific, having outstanding features, and with remarkable results, the pilot reform is essential success. First, Wuhan mode take innovative ways as a starting point, strengthen information management tax as a focal point, and it achieved the diversification Tax, which both reduced the tax on the tax cadres hall concentrated the pressure, but also provided the taxpayer convenient; Second, Yichang mode specialized management as the end result. It took used car transaction tax as the main point, and actively explore the professional management of the motor vehicle tax to plug tax loopholes and improve the collection efficiency, and the country income was insured; Third, Xiantao mode took enhancing the motorcycles, agricultural vehicles collection as the focus. Optimizing the tax service as a fundamental point, it adopt category management, and through the Office of the city, it rationalized the used car trade administration order, deepen the motorcycles, agricultural vehicles industry tax management. However, vehicle purchase tax collection still exist many problems, and there is considerable potential to be tapped. The meeting have required active discovery and summarize their respective areas of vehicle purchase tax collection and practical problems, in-depth analysis, and actively promote the vehicle purchase tax collection reform in this area as early as possible.Specific to the Jingzhou City, vehicle purchase tax revenue is growing by leaps in recent years, and bounds to a new level every year. But since 2011, the state of vehicle purchase tax reductions, "car to the countryside" and "cash-for-clunkers" three big preferential policies have been phased out, recent data have shown that income of Jinzhou city car purchase has apparent cooling. Some new environmental change affects the financial effect of vehicle purchase tax. At the end of June 2012, the state administration of taxation and ministry of transport jointly issued "on city bus companies to purchase public steam electric vehicles shall be exempted from tax related issues notice", and bus companies to purchase public steam electric vehicles from the vehicle purchase tax shall be exempted on January 1,2012. At present, the identified 9 bus companies had bus vehicle purchase tax in 2012, and would get refund processing in 2013. HanYi high-speed railway officially opened on July 1,2012. Jingzhou city railway station have a direct impact on the development of highway passenger vehicle in our city. From January to December, passenger car purchase than the same period last year dropped by 28%, among them buy more than 30 grade passenger 63% less than the same period last year, tax revenues than the same period last year decreased by 64%.At the same time, vehicles of certain categories, such as the share of the number of motorcycles occupied had been low, the vehicle purchase tax collection and management aspects are still having great potential to be tapped. Vehicle purchase tax is an important source of revenue, and how to realize the vehicle purchase tax collection and to reduce the vehicle purchase tax loss in the existing tax policy and tax administration is significant.Taking vehicle purchase tax collection and administration of hubei province reform as the realistic background, through the analysis of the historical data of jingzhou city vehicle purchase tax, combining with the jingzhou city vehicle purchase tax collection and management research, this paper analysis and summarizes the problems of the influence of vehicle purchase tax collection administration, and combining with the experience of tax administration reform brothers units in our province, it puts forward management countermeasures for jingzhou city vehicle purchase tax reform.In this paper, the basic content is as follows:(1) The research background, research status and research significance. Literature method is adopted, and through searching the databases at home and abroad, such as CNKI, EBSCO database, research is focused.(2) The source of the vehicle purchase tax, the purpose of vehicle purchase tax collection and management and some related basic concepts. This research mainly use the methods of literature and questionnaire. Through literature and related documents refer to the state administration of taxation, it introduces the source of the vehicle purchase tax, purpose, etc., Through the survey of the tax department relevant personnel, it clarifies the basic concepts the basic concepts of the vehicle purchase tax collection and administration.(3)The unit responsible for collection and administration of vehicle purchase tax in jingzhou, the process of collection and data analysis from 2001 to 2013. It is based on field surveys and statistical methods. Through surveys of the main collection of Jingzhou, vehicle purchase tax-related data is acquired, and statistical methods was used to reveal trend.(4) Based on historical data analysis, it summarize the problems existing in the collection and administration, to explore the mechanism and the deep cause of problem. The research mainly use the logic analysis method, according to the understanding of problems, to explore the possible reasons.(5) Based on the relevant policies of countries in the near future, and the vehicle purchase tax reform experience from wuhan, yichang, it put forward vehicle purchase tax reform countermeasures of jingzhou city. Vehicle purchase tax collection and management problems in Jingzhou city have also appeared in other brother cities in varying degrees. Absorbing their experience of reforming for solving vehicle purchase tax problems in Jingzhou City is of great significance. Research mainly adopts logical analysis method, in accordance with Chapter IV of the problem analysis, combined with the reality of the environment, the countermeasures. Is proposed.