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商丘市直属分局目前在册户数为524户,其中一般纳税人194户,占总户数的37％;小规模企业330户,占到总户数的63％。实行新的征管模式以来,一般纳税人按期申报率基本能达到100％,而小规模纳税人只有90％,按期入库率一般纳税人能达到95％左右,小规模企业则达不到80％,从征税成本看,人力物力投入超过一般纳税人几倍。从征收管理看小规模企业经营灵活,流动性强,税收资料不像一般纳税人那样规范,要实行查帐征收和开展税务稽查难度都很大。
The subordinate branches in Shangqiu City currently have 524 registered households, of which 194 are ordinary taxpayers, accounting for 37% of the total. 330 small-scale enterprises account for 63% of the total. Since the implementation of the new collection and management model, the general taxpayers on time to achieve the basic rate of 100%, while only 90% of small-scale taxpayers, regular warehousing rate of about 95% of general taxpayers, small-scale enterprises is less than 80% From the cost of taxation, manpower and material resources are several times more than those of ordinary taxpayers. From the collection and management of small-scale enterprises to see the flexibility of management, liquidity, tax information is not standardized as the average taxpayer, to carry out audit collection and tax audits are difficult to carry out.