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笔者近期在福山区以城关集贸市场为重点进行调查,认为如何更好地加强集贸市场税收征管是基层税收征管中亟需解决的一个问题。一、集贸市场征管问题及成因1.集贸市场纳税主体税收意识极为薄弱是造成这里税收征管难的主要原因。集贸市场的纳税人主要由农民、下岗职工、城镇待业人员、外地流动人员等组成,其文化层次低,普遍存在“苛捐杂税”的旧观念,税法意识极端薄弱。同时由于其经营规模小、流动性大、隐形收入多等特点,为其偷逃税形成便利条件。2.税收征管手段软弱,征管力量不足、税收成本较高是造成集贸市场征管难的重要原因。虽然征管法赋予税务机关许多权力,如“强制权、保全权、处罚权”等等,但这些权力面对集贸市场中出现的种种征管问题却显得软弱无力。主要是因为一是税务机关在采取这些措施时,程序过于繁杂,等执行完程序,纳税人早跑了;二是集贸市场的纳税人经营规模小,经营商品质量差,即使扣押商品,有些商品也拍卖不出去,而
The author recently conducted a survey in Fushan district focusing on Chengguan trade market, and believed that how to better strengthen tax collection and administration in bazaars is a problem that needs to be solved urgently in tax collection and administration at the grassroots level. First, the collection and management of market problems and causes 1. The main tax market tax awareness is very weak tax collection is the main reason why difficult. The taxpayers in the bazaars are mainly composed of peasants, laid-off workers, urban unemployed people and migrant workers in the outside world. Their cultural level is low, and the old conception of “exaggeration and miscellaneous taxes” is widespread. The tax law awareness is extremely weak. At the same time, due to its small scale of operation, large liquidity and invisible income, it has become a convenient condition for tax evasion. (2) weak tax collection and management tools, lack of tax collection power, higher tax costs is an important reason for the difficulty of collection and management market. Although the Tax Administration Law gives the tax authorities many powers such as “coercive power, preservation right, punishments” and so on, these powers appear weak and feeble in the face of various tax collection and management problems in the bazaars. The main reason is that firstly, when tax authorities take these measures, the procedures are too complicated and the taxpayers run early after completing the procedures; secondly, taxpayers in the bazaars have a small scale of operation and poor quality of the commodities they handle, even though they seize commodities The goods are also auctioned out, however