Study On Tax Collection And Management Of Construction Industry In Wuding

The construction industry is an important pillar industry of our national economy,which accounts for a large proportion of local tax revenue.Effective tax collection and management is the guarantee to complete the tax revenue task and ensure the timely and full amount of tax revenue into the treasury.However,the particularity of the construction industry makes it a difficult point of tax collection and management.Now the construction industry to levy value-added tax,tax reform is to make the construction industry more difficult to levy and manage.In this context,how to solve the tax collection and management of the construction industry,explore an effective mode of collection and management to ensure the smooth operation of collection and management is the focus we should pay attention to.Wuding as a national poor county,infrastructure shortage is very prominent contradictions,as the battle against poverty into the decisive period,the construction industry will usher in a wave of excellent opportunities,corresponding tax revenue will increase.But at the same time,with the increase of business volume and the complexity of business,the problems in the daily collection and management of the construction industry will become more and more complex,bringing challenges to our tax collection and management.As an important pole of central Yunnan City Economic Circle,Wuding has some representative problems in collection and management in the whole statewide or even the whole province.In order to continuously optimize the tax collection and management of the construction industry in Wuding,improve the efficiency of tax collection and management,and increase the tax revenue,this paper selects the tax collection and management of the construction industry in Wuding as the research object,and analyzes the development of the construction industry and the current situation of tax collection and management,the paper finds out the deficiencies and the existing problems in the current tax collection and management practice,and according to the reasons,puts forward some reasonable countermeasures and suggestions to further improve the tax collection and management of the construction industry in Wuding.This paper consists of six parts,the main content is as follows:the first part is the introduction,mainly introduces the background and significance of this topic,research status at home and abroad,research methods and research ideas.The second part is related to the concept and theory,related to the concept and theory of interpretation,put forward the Information asymmetry and other three major theories.The third part is the Wuding construction industry tax collection and management analysis of the status quo.This paper mainly introduces the development of construction industry in Wuding,the tax collection and management structure of construction industry in Wuding,and the tax collection and management of construction industry in Wuding.The fourth part is the problems of tax collection and management in Wuding's construction industry.From the current situation of tax collection and management in the construction industry,it is found that the technical strength of tax collection and management is weak,the difficulty of tax collection and management in the construction industry is increasing,the risk of tax collection and management in the construction industry is prominent,and the degree of compliance of tax payers in the construction industry is low,lack of information sharing and other issues.The fifth part is the analysis of the causes of the problems in the tax collection and management of the construction industry in Wuding.According to the existing problems,the main reasons are as follows: The talent training system is not perfect,the tax collection mechanism is not perfect,the tax policy is not perfect,the construction industry taxpayer obeys the difficulty,the information sharing platform is not perfect and so on.The sixth part is to perfect the countermeasures of tax collection and management of construction industry in Wuding.According to the causes of the problems and combining with the actual situation of the amalgamation of institutions and Wuding,it is proposed that the mechanism of training talents should be improved,and talents should be reasonably trained and arranged,constructing reasonable taxcollection and management mechanism,perfecting tax policy of construction industry,promoting tax compliance of construction enterprises,and promoting the construction of information of tax collection and management.In this paper,Comparative Analysis,Literature Research,case analysis and other research methods are used to study the tax collection and management of the construction industry in Wuding Wuding,the guiding texts such as the 12 th five-year plan and the fifteen plans,as well as interviews and exchanges with the business backbone of the unit,ensure the authenticity of the research process and conclusions.Through analysis and research,this paper aims at the problems and causes of tax collection and management in Wuding's construction industry,this paper puts forward some specific countermeasures from the aspects of perfecting the mechanism of cultivating talents,perfecting the mechanism of tax collection and management,perfecting the tax policy,enhancing the degree of compliance with tax payment,and promoting the construction of information collection and management,etc.,it will help to further optimize the tax collection and management of Wuding's construction industry,improve the efficiency of tax collection and management,and guide the further strengthening of tax collection and management.And through the combination of public management theory and practical work experience,Comparative Study of Wuding's actual tax collection data,so that the study has a certain degree of practicality,the exploration of related issues has a certain representative significance,it can provide a reference for the tax collection and management of the construction industry in the whole state and even the whole province.