Linxia State Administration Of Taxation Further Promotes Tax Administration In Fur Industry

Since P > 2013, the "a href=" //www.sjfzxm.com/news/index_c.asp "Linxia" /a "the IRS has started from establishing and improving the relevant management system and preventing the risk of tax law enforcement, and actively explored new measures to strengthen the professional management of the tax revenue in fur industry, and further promoted the management of value-added tax and enterprise income tax in the fur industry, so as to promote the remarkable professional management of the fur industry. As of the end of September, the fur industry achieved 44 million 490 thousand yuan in tax revenue, an increase of 36.7% over the same period last year. < /p >
< p > < strong > 1. Strengthen risk management and control < /strong > /p >
< p > to extend the internal control mechanism to < a href= "//www.sjfzxm.com/news/index_c.asp" > fur industry < /a > management. Risk sequencing is carried out in the whole process of tax collection procedures such as declaration, tax assessment, tax inspection, legal redress, etc., and the risk level of fur enterprises is decomposed to different posts to deal with, and the internal mechanism of integrated tax source specialization management is established, which is composed of tax administrators, collection sub bureaus, business stock rooms, inspection and county bureaus. < /p >
< p > < strong > two, pay attention to information management Tax < /strong > /p >
< p > in accordance with the collection method of agricultural products purchase price information of Linxia State Taxation Bureau, we should seize the key link of the input tax management of fur industry. Starting from the collection, distribution and application of price information, we will investigate the price of fur market monthly and establish a price information management ledger. If the purchase price deviations exceed 20%, the taxpayer shall be interviewed in time, and on-site verification, tax assessment and tax inspection shall be carried out. < /p >
< p > < strong > three, implementing classified management < /strong > < /p >.
< p > > according to the scale, quantity, tax compliance and risk level of "a href=" //www.sjfzxm.com/news/index_c.asp "fur enterprise" /a ", a professional management team was set up to implement the ledger management for fur purchase and processing enterprises, and the five kinds of data such as evidence, transaction object data, transaction contract, freight contract and entrust entry list were registered and examined in advance. < /p >
< p > < strong > four, strengthening invoice management < /strong > < /p >
< p > adhere to the "limited sale" and "check" old purchase new system. All fur enterprises should be included in the VAT sharing system. Through the examination and verification of the purchase (open) ticket link, the effective monitoring of the value-added tax invoices and purchase invoices of the fur industry should be strengthened. < /p >
< p > < strong > five, standard payment method < /strong > < /p >.
< p > through the transfer of bank accounts, the amount of raw materials purchased will be larger and the one-time payment of funds over 100 thousand yuan can be settled through bank transfer. All the sales revenue will be settled through the basic accounts of the enterprises, and the accounts receivable will be processed in excess of the time limit and for a long time. < /p >
< p > < strong > six, carry out tax assessment < /strong > < /p >
< p > establish the coordination mechanism of the three level linkage professional assessment consisting of personnel from State Bureaus, counties (cities) bureaus and management sub bureaus. First, audit the tax assessment index and warning value index of enterprises in the reporting materials, such as the purchase price, the industry input and output rate, etc., and issue the spot investigation and evidence collection or tax inspection. < /p >