Studies Of The Vehicle Purchase Tax Collection Management In Shenyang

With the popularity of automobiles,vehicle purchase tax,as a tax closely related to automobiles,has attracted more attention of the people.The scope of vehicle purchase tax is single,the calculation method is simple,and it seems to be easy to manage.However,due to the short time of setting up the tax,there is little experience to be used for foreign countries,so there are still many bottlenecks to be solved in the collection and management of vehicle purchase tax.After the amalgamation of state taxation bureau and local taxation bureau,the vehicle purchase tax has brought new challenges to the collection and management.Shenyang has formed a relatively perfect management system in the collection and management of vehicle purchase tax,which has achieved certain effect in collection and management,but there are still problems of paying more attention to taxation than management.On the basis of the research on the existing vehicle purchase tax,starting with the concept of vehicle purchase tax and its collection and management,through the analysis of the existing problems and causes of the collection and management of vehicle purchase tax in Shenyang City,this article finds out that the basis of collection and management is not suitable for the development of the times,the subject of collection and management needs to be improved,the content of collection and management needs to be improved urgently,and the means of collection and management is single.The main reasons are the lack of connection between vehicle purchase tax and other taxes,inadequate publicity of tax law,inadequate professional training of staff,inadequate investigation and punishment of tax evasion,and inadequate multi-department cooperation.In order to solve these problems in tax collection and management,this article proposes that we should improve the legislation of vehicle purchase tax,strengthen the publicity of tax law,improve the efficiency of tax collection and management,improve the quality of tax service,strengthen business training,improve the efficiency of tax administration,strengthen tax inspection,and strengthen multi-department collaborative management.Through the study of the existing problems in the collection and management of vehicle purchase tax in Shenyang,we can improve the collection and management quality of vehicle purchase tax in Shenyang,and lay a foundation for improving the management of vehicle purchase tax in Shenyang.