Research On Investigation And Countermeasure Of Tax Management Of Small And Medium-sized Enterprise In Dalian

Recent years,market economy get a high speed development and the volume of Small and Medium-sized Enterprise increase a lot.Small and Medium-sized Enterprise also takes an increasing trend in the Corporate Taxation percentage among all the enterprises.Based on the current economic environment,the previous Tax Administration Module cannot cover the scenarios from the various Small and Medium-sized Enterprise.The new round Tax Reform,starts with ”BT reforms to VAT”,impacts quite on Tax Administration.Nowadays,the most important activity that should be taken by the Tax Authorities is to perfect the Tax Revenue Management methodology,so that the Small and Medium-sized Enterprise can develop in the healthy and stable condition.Firstly,this thesis clearly defines Small and Medium-sized Enterprise,Summarize the distinguished characters of Small and Medium-sized Enterprise(take Dalian for example),Express the spirit in Tax Administration for Small and Medium-sized Enterprise.Tax collection and management methodology for Small and Medium-sized Enterprise taken by Tax Authorities.Preferential policy in Tax Collection for Small and Medium-sized Enterprise.Secondly,this thesis analyze the issues in Tax collection and management for Small and Medium-sized Enterprise.These issues are caused by both internal and external reasons and mainly in 4 scenarios:The backward management in Tax Collection;The low level informatization management in Tax Collection;The decreasing control dynamics from the Tax Authorities to small and medium-sized Enterprise;The low level professional quality among the related members.Thirdly,based on the current status and issues in Small and Medium-sized Enterprise Tax Collection,the author learns the experiences from overseas developed countries,and provide the solutions to support the Small and Medium-sized Enterprise progress.Details as below:Improve the management mentality for Small and Medium-sized Enterprise Tax Collection.Establish and fulfill the beneficial system for Small and Medium-sized Enterprise Tax Collection.Consummate the policy for Small and Medium-sized Enterprise Tax Collection and Management.Perfect the Tax Collection Management through Tax Authorities.In order to offer a solution suggestion to perfect the management of Small and Medium-sized Enterprise Tax Collection,so that to speed up the development of Small and Medium-sized Enterprise is a suitable way,the author does:Data sources: Library Reference,Internet Retrieval,Tax Authorities Internal Inquiry.Data methodology: Literature Review,Data Analysis,Situation Analysis and Interview Research.