摘要
近年来,小型工程机械行业发展迅速,但是企业的营业利润未能转化成应有的财税贡献,小型工程机械行业的税收流失成为财税部门征管方面比较棘手的问题。文章在概述小型工程机械行业发展现状的基础上,分析了税收征管中存在的主要问题和难点,利用第三方涉税信息提出了促进税收征管的策略和建议,旨在为财税部门的税收征管工作提供参考。
In recent years,small construction machinery industry has developed rapidly,but the operating profit of the enterprise has not been converted into the due financial and tax contribution,and the tax loss of the small construction machinery industry has become a intractable problem in the collection and management of financial and tax departments.Based on reviewing the development status of small construction machinery industry,this paper analyzes the main problems and difficulties in the tax collection and management,and puts forward strategies and suggestions to promote tax collection and management by using the third party tax-related information,in order to provide a reference for the tax collection and management work of financial and tax departments.
作者
王磊
WANG Lei(Laizhou Finance and Accounting Affairs Service Center,Laizhou 261400,China)
出处
《商业观察》
2023年第20期63-65,73,共4页
BUSINESS OBSERVATION
关键词
小型工程机械企业
第三方涉税信息
税收征管
small construction machinery enterprises
tax-related information of third party
tax collection and administration