论文部分内容阅读
近期,我们对交通货运业税收管理 情况进行了专项调查,发现该行业存在以下问题:一、监管力度不够。通过调查发现,专业运输单位的运输车辆存在承包给个人经营情况;非专业运输的运输车辆,一部分直接卖给个人经营,一部分承包给个人经营。这些车辆虽然是以单位名义出现的,但承包人在交清承包费后完全是自主经营,发包单位对其收入无法掌握,发包单位一般只按承包费收入申报纳税。二、个体车辆流动性大,源头控管难。三、由
Recently, we conducted a special investigation into the tax revenue management of the transportation and freight transport industry and found that the industry has the following problems: First, the supervision is not strong enough. Through the investigation, it is found that the transportation vehicles of the specialized transport units are contracted to the individual operators. Some transport vehicles that are not professionally transported are sold directly to the individual operators and partly to the individual operators. Although these vehicles appear in the name of the unit, the contractor is completely autonomous after paying the contract fee. The contracting unit can not grasp the income of the contracting unit. The contracting unit generally declares and pays taxes only according to the contract fee income. Second, individual vehicles mobility, source control difficult. Third, by