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How to strengthen the tax management of individual transportation households
I. Strengthening the dynamic management of the unmet business tax threshold and individual income tax threshold. First, the administrators to establish a separate account of individual business households that have not reached the starting point of business tax and personal income tax, to facilitate the query management. The second is to increase the inspection of individual industrial and commercial households that have not reached the threshold of business tax and the threshold of individual income tax, and require the administrators to keep abreast of the changes in production and operation of the taxpayers, and adjust the quota of those whose actual turnover exceeds the threshold in a timely manner, and have completed the adjustment of the quota of more than 360 households; the third is to strictly check the households that have ceased operation, resumed operation and cancelled their accounts in order to prevent leakage of levy and management. Fourthly, the individual industrial and commercial households that have not reached the starting point of business tax and the starting standard of personal income tax are publicized to improve the transparency of the work of identification and accept the supervision of taxpayers and all walks of life.

Second, to strengthen the approved management, first, in strict accordance with the "individual industrial and commercial households tax regular quota collection management approach" the procedures and methods provided for the accurate collection of taxpayers' production, business information, scientific approval of the individual industrial and commercial households tax quota, according to the actual situation to adjust the quota, the implementation of dynamic management. The second is to formulate the "Emin County Individual Industrial and Commercial Households Minimum Quota Standard" as a guiding reference, in filling out the quota approval form to specifically reflect the taxpayer's business status, scale and business lot, indicating the taxpayer's business area and part of the content with industry characteristics, such as: the hotel industry should be filled in the number of beds, the catering industry should be filled in the number of receptions, the number of Internet cafes should be filled in the number of computers, and so on. This makes the fixed tax has a unified and more reasonable scale, limiting the freedom as. Thirdly, the "Emin County Local Taxation Bureau Individual Income Tax Attachment Rate Implementation Standard" has been revised and improved, and the attachment rate of certain industries has been appropriately adjusted according to the economic development of the existing industries. Fourthly, we have strictly controlled the audit, and in accordance with the requirements of the business working procedures, we have reviewed and checked at all levels, and to a certain extent, we have eliminated the breeding of humane quotas. Fifth, to strengthen internal supervision and control, March carried out the first quarter of the individual tax quota standards of law enforcement inspection and monitoring of special work, the organization of people to carry out field investigations, found that the problem of timely feedback, and into the first quarter of the law enforcement fault, the implementation of the responsibility of the relevant personnel.

Third, carry out industry verification. For the specific situation of different industries, the launch of large-scale industry mapping survey, in practice, constantly explore new means of collection and management, brainstorming, multi-party understanding of taxpayers' relevant information, the use of field verification and the relevant departments to cooperate with the method, to obtain the bank, the Social Security Administration, the Trade and Industry Bureau and other relevant departments of the support of a large number of phases and sub-parts of the area in an orderly manner, the completion of this stage of the mapping of the industry are: the waste collection At this stage, we have completed the mapping of the following industries: scrap collection industry, car wash industry, hairdressing industry, pharmacy retailing industry, agricultural and sideline products acquisition industry, cake store, etc. By verifying the scale of operation and acquisition items of scrap collection stations, combined with the market price, 32 individual scrap stations have been included in the management of the starting point of personal income tax. With the sharp increase of private vehicles has brought about the prosperity of the car wash industry, some large car washes due to the perfect facilities, regardless of seasonal operation is very hot, the charges are also rising, in response to such a timely increase in the tax basis of large car washes. Through the cooperation of the Social Security Administration, the collection of individual retail pharmacies in the Social Security Administration in 2010, as a minimum standard for determining the turnover of pharmacies, increase the county's 16 pharmacies of personal income tax basis, only this will increase tax revenue of more than 20,000 yuan per month. There are also engaged in the acquisition of individual agricultural and sideline products owners, for a long time, there has been no suitable method to accurately grasp the scale of their operations and income, there is a large space for tax leakage, now through the bank to retrieve the amount of bank loans during the acquisition season each year as a basis for determining the amount of their personal income tax payable, so that it is more real and reliable to a certain extent, plugging the loopholes in the tax collection and management.

Fourth, further increase the property rental collection management. This year for the property rental industry management difficult situation, Emin local tax find ways, one is to increase the housing rental industry management efforts, requiring the administrator of the household mapping, do a good job of registering the ledger; the second is to solve the property tax indicators by month, and as the administrator of the monthly performance appraisal of a content, supervise the administrator's sense of responsibility; the third is to the tax law publicity month as an opportunity to unite the Emin County Discipline Inspection Commission, the Emin County Supervision Bureau issued a "notice on Emin County public officials pay taxes according to the law", with special emphasis on the content of the individual rental property tax, while announcing the reporting phone number, creating a certain momentum throughout the county, expanding to the awareness of the tax law and compliance, and favorably promote a substantial increase in property tax revenues.