Tax Collection And Administration Problems Of Chongzuo’s Forest Industry

Since the1990s, although the tax collection and administration in Chongzuo’s forest-based industries keep up the pace with Central government’s reform, and the tax collection and administration reform have been completed from the "designated control households, weight collection and light management, passive revenue concept " to "based on tax declared and optimization services, reling on computer networks, centralized collection, and focusing on inspection ". However, the tax collection and administration still expose serious leak syndrome drain pipes and other problems in forest industry, represented by the gum rosin-based industry.First, this paper elaborated the status and production situation of the whole gum rosin-based industry in Chongzuo, and analyzed the key problem of tax collection and administration of the present gum rosin-based industry from the practical aspects based on the research findings about tax source management.Second, discussed the reason of the key problem in tax collecting and administrating of gum rosin-based industry in Chongzuo, specific in industry nature, tax collection laws, financial laws and regulations rule, the entrepreneur’s inter management, tax collection and administration and so on.Third, this paper proposed countermeasures and suggestions about how to improve level and quality of the tax collection and administration of the gum rosin-based industry in Chongzuo from the aspects of establishing credit payment system, strengthening the purchase and sale link monitoring, strengthening tax auditing, pushing tax evaluation, clearing and perfecting tax the tax personnel’s responsibility, managing the tax collection professionally with science and technology means and so on.This paper analyzed the lack of tax collection and administration in the turpentine acquisition, the production and sale of rosin in Chongzuo in detail. The tax authorities, as the economic functions, should establish the overall to integrate with local development, give full play to the role of tax leverage actively, regulate and resolve the various aspects of the tax issues in the turpentine acquisition, rosin production and sales so as to make rosin industry embarked on the track of steady development. It is the most effective measures for Chongzuo to strengthening the tax collection and administration in turpentine acquisition, rosin production and sales with realized tax specialized management based on information technology ways through establishing "turpentine acquisition billing machine control systems", achieving monitoring the production processes of rosin enterprise, giving full play to the role of tax analysis of early warning in the tax source monitoring.