Research On Improving The Efficiency Of Tax Collection In General Equipment Manufacturing Industry

Tax collection and administration is an important link of the whole tax management activities,not only can the potential,the theory of tax sources into the actual tax paid into the Treasury,at the same time can also play a role of tax leverage,adjust the industrial structure,the implementation of national policy.To evaluate the stand or fall of local tax collection and administration ability,one is to know the future for a period of time the region tax income tax forecasting,another method is can be stipulated,namely tax quality evaluation.And by the quality of tax mainly through tax collection efficiency of the high and low.So,if the tax efficiency is low,on the one hand can make the hidden tax loss,poor quality of tax collection and administration,high quality tax sources can not play a role,severely weakened the ability of tax revenue,national organizations can cause unfair tax on the other hand,increase the cost of collection and management.General equipment manufacturing industry to provide foundation for industry equipment and spare parts,with the rapid development of Chinese market economy,general equipment manufacturing industry in China's economic development and the position is more and more important in the process of economic globalization,the value added of industry,the proportion of total GDP has increased,the tax contribution rate of the economy as a whole is more and more big.But there are still some problems in the development process,the from their own reasons for general equipment manufacturing do not pay enough attention to independent innovation,the enterprise on a smaller scale,the enterprise independent research and development ability is weak,the management way multifarious;From the tax collection and administration,industry process is complex,difficult tax regulation,tax source quality is not high,serious tax loss.So,analysis of tax sources of general equipment manufacturing industry,to improve the collection and management ability,is of great significance.Therefore,in order to further mining tax sources quality general equipment manufacturing industry,combined with tax bureau,the paper proposes the micro tax evaluation methods of tax collection and administration efficiency difference model,on the basis of analyzing the characteristic of general equipment manufacturing industry,three times in 2013,2014,2015.10 month data as sample data,general equipment manufacturing industry position error analysis model is set up,building a differential analysis indicators,to develop ability,profit ability,operation ability,debt paying ability and so on several financial index as evaluation index,to analyze its tax sources quality of tax collection and administration efficiency.The results show that the general parts manufacturing;Other common equipment manufacturing;Three culture,office machinery manufacturing industry in the three years of empirical analysis,the tax collection and administration efficiency is not high,the reasons are mainly small enterprise scale,the industry overall strength thin,high quality tax sources cannot play their role,some industry mode of operation is multifarious,tax regulation is difficult,some industry accounting system is not sound and so on,therefore,according to the above problem,this paper also puts forward related Suggestions.