D市混凝土行业资源税征收管理问题研究

发布时间：2018-11-16 16:26

【摘要】：随着经济的快速发展和社会的不断进步,房地产业、城市基础设施建设、填海造陆等产业在D市发展迅速,从而带来了混凝土行业的蓬勃发展。混凝土是现代应用最广泛的施工材料,它的特性决定了它在社会发展中的重要作用。混凝土本身并不是一种资源,但生产混凝土所用的砂、石等材料却是资源,需要缴纳资源税。随着混凝土在现代社会中的使用量越来越大,混凝土行业资源税的缴税额也在逐年上升。在地方税收体系中混凝土行业的资源税扮演着越来越重要的角色,是地方税的重要组成部分。在现实中,混凝土行业资源税的研究非常的少,与其日益重要的作用越来越不相适应。由于种种原因,混凝土行业资源税的征收管理存在着一些漏洞,导致了很多企业少缴或不缴税款,影响了税法的严肃性和地区经济的发展。因此,对混凝土行业资源税的研究已迫在眉睫。本文以公共产品理论、新公共服务理论、税收调控理论、税收遵从理论等相关理论为理论基础,对国内外资源税的研究情况加以总结,为本文课题研究提供参考。以D市混凝土行业为例,对资源税征收管理加以研究。通过对区域内混凝土行业现状及税收征收管理情况加以梳理,总结归纳,同时借鉴国内外的经验,找出不足,分析存在问题的原因,不断探索D市混凝土行业资源税征收管理问题的对策和建议。D市税务部门在混凝土行业资源税征收管理方面做了很多工作,发布了许多文件,制定了许多规章,进行了多次的专项检查,不断建立健全本市混凝土行业资源税征收管理的制度,税款入库率逐年增加。在取得一定成绩的同时,D市混凝土行业资源税征收管理也存在着诸多问题:纳税人申报的数量不实、代扣代缴制度不够健全、税务机关无法更好的核实应税资源产品的数量、资源税纳税义务发生时间不易确定、与环保和水利等职能部门的协调不够等。而资源税的核算较为繁琐、基层税务机关的征管力量无法去核实应税资源的确切数量、企业财务核算混乱、开采方与购买方勾结虚报应税资源产品数量、税务机关与环保和水利等相关职能部门协调配合不到位等是造成这些问题的原因。通过对D市混凝土行业资源税征收管理问题的研究,借鉴国外其他国家,或其他地区正在实行的资源税征收管理的成功经验,本文提出了加强D市混凝土行业资源税征收管理的对策和建议:加强对混凝土企业经营整个过程的监控;加强税收政策宣传和培训力度;明确职责界定,加强税务登记管理;注重对混凝土企业关联方的管控;加快资源税制度改革。一系列的对策研究,力求对D市混凝土行业资源税征收管理提出建议,从而对D市现有的混凝土行业资源税征收管理的制度不断补充,加以完善,为了进一步制定更加行之有效的制度提供帮助。
[Abstract]:With the rapid development of economy and social progress, real estate industry, urban infrastructure construction, reclamation and other industries in D City have developed rapidly, which has brought about the vigorous development of the concrete industry. Concrete is the most widely used construction material in modern times. Its characteristics determine its important role in social development. Concrete itself is not a resource, but the sand, stone and other materials used to produce concrete are resources and need to pay resource tax. With the increasing use of concrete in modern society, the tax amount of resources tax in concrete industry is also rising year by year. In the local tax system, the resource tax of concrete industry plays an increasingly important role and is an important part of local tax. In reality, the research of resource tax in concrete industry is very few, which is more and more unsuitable for its increasingly important role. For various reasons, there are some loopholes in the collection and management of resources tax in concrete industry, which leads to the underpayment or non-payment of tax by many enterprises, which affects the seriousness of tax law and the development of regional economy. Therefore, it is urgent to study the resource tax of concrete industry. Based on the theories of public goods, new public service, tax regulation and control, and tax compliance, this paper summarizes the research situation of resource tax at home and abroad, and provides a reference for the research of this paper. Taking D city concrete industry as an example, this paper studies the collection and management of resource tax. Through combing the present situation of the concrete industry in the region and the situation of tax collection and management, summing up and summing up, at the same time, drawing lessons from domestic and foreign experience, finding out the insufficiency, analyzing the reason of the existing problems, The city tax department has done a lot of work in the collection and management of the resources tax in the concrete industry, has issued many documents, and has formulated many rules and regulations. Several special inspections have been carried out to establish and perfect the collection and management system of the resources tax in the city's concrete industry, and the tax entry rate is increasing year by year. At the same time, there are many problems in the collection and management of resources tax in the concrete industry of D City: the quantity declared by taxpayers is not true, the withholding system is not perfect enough, and the tax authorities are unable to better verify the quantity of taxable resources products. The time of resource tax obligation is difficult to determine, and coordination with environmental protection and water conservancy departments is not enough. However, the accounting of resource tax is rather cumbersome, and the collection and management forces of the grass-roots tax authorities are unable to verify the exact amount of taxable resources, the financial accounting of enterprises is chaotic, and the explorers collude with the buyers to make false reports on the number of taxable resources products. These problems are caused by the lack of coordination between tax authorities and related functional departments such as environmental protection and water conservancy. Based on the research on the collection and management of resource tax in concrete industry in D city, the successful experiences of resource tax collection and management in other countries or other regions are used for reference. This paper puts forward the countermeasures and suggestions to strengthen the collection and management of the resources tax in the concrete industry of city D: to strengthen the supervision and control of the whole process of the operation of the concrete enterprises; Strengthen the propaganda and training of tax policy, define the duty clearly, strengthen the management of tax registration, pay attention to the control of related parties in concrete enterprises, and speed up the reform of resource tax system. A series of countermeasure research, try to put forward the suggestion to the D city concrete profession resources tax collection management, thus to D city concrete profession resources tax collection management system unceasingly supplements, carries on the consummation, In order to further develop a more effective system to help.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F426.92

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