Investigation and Countermeasures on Tax Management Issues in Coal Market

Investigation and Countermeasures on Tax Management Issues in Coal Market

The ×× County coal market relies on the resource advantages of Jinxi Coal, the convenient transportation advantages and the advantages of coal resources utilization of Huaneng Shijiazhuang Branch, Datang Weichai Power Plant and XX Calcium and Magnesium Characteristic Industry, and it has developed into more than 200 scales. In other places, the annual trading volume exceeded 5 million tons, the turnover was nearly 700 million yuan, and the characteristic operating market with a tax of more than 7 million yuan was turned over. With the formation of the market, the problems in its management and taxation management have increasingly become unfavorable factors restricting its healthy and stable development. In order to further analyze the current status of its management and tax management, we conducted research on the market.

First, the basic situation of the coal market

Regional distribution. The regional distribution of the ×× coal market is branched. The first is the coal transportation and sales taxpayers formed by the 9 cargo stations of the XX Railway, including 8× coal stations and XX Coal Distribution Co., Ltd., with an average annual trading volume of 200,000. Tons of large coal shipping stations. Its transportation channels are mainly transported by rail, and its sales targets are relatively stable, mainly including large-scale thermal power generation enterprises such as XX Company, XX Power Plant and XX Power Plant. The second is the coal transportation and sales enterprises formed by the two national highways of XX National Road, XX and XX, such as XX Coal Co., Ltd., XX City ×× Transportation Service Co., Ltd., etc. The channel mainly radiates local and neighboring provinces by car transportation. The third is more than 120 body coal fields formed by the traffic advantages of the county and township roads that are spontaneously intertwined by the network. They are mainly distributed in the towns adjacent to Shanxi, such as Tianchang Town, Xiulin Town, Xiaozuo Town, Xinzhuang Township and Nanwangzhuang Township. Its sales target is mainly scattered coal users, and some of the households also bridge sales to sales users of large-scale coal marketing companies. In addition, more than 20 coal washing enterprises, mainly in the primary processing of coal, have been formed, mainly distributed in towns and towns such as Xiaozuo Town and Beizheng Township. The products are mainly sold to coke smelting enterprises in the XX mining area.

Operating scale. From the scale of operation of the XX coal market operators, the market share of 8 large coal-producing stations and more than 40 coal transportation and sales enterprises is over 80%, the annual trading volume is about 4 million tons, and the transaction volume is more than 550 million yuan. The fragmented individual coal yard has a market share of less than 20%, a trading volume of about one million tons, and a turnover of more than 150 million.

From the perspective of its equipment and services, the first category is a self-contained forklift and other loading machinery, transportation vehicles, pound houses and logistics services for customers. The taxpayers with relatively complete mechanisms account for about 30% of all market players. It is mainly concentrated in coal transportation and sales enterprises with large trading volume and relatively fixed marketing channels, such as Shishi Xuyue Coal Transportation and Marketing Co., Ltd., which has several coal distribution sites covering nearly 100 acres, nearly 200 transportation vehicles, and annual sales. The amount is nearly 500,000 tons, the sales amount is nearly 100 million yuan, and the tax is 2 million yuan. One type is the taxpayers with insufficient mechanisms for loading, transporting, pounding houses and providing security services to customers, accounting for about 40%; The simple small coal yard has a small site occupation and relatively small trading volume. The average trading volume per coal yard is less than 1,000 tons.

Management level. The management level of the same type of coal business operators of the same size is uneven, and the differences between different types of different types of business households vary widely. The scale management and financial accounting of taxpayers are relatively standardized, such as Hebei Industry and Trade Yanfeng Coal Station, Nanzhangcun Coal Distribution Co., Ltd., Hebei Jiyun Coal Co., Ltd., Shishi Jinyu Coal Distribution Co., Ltd., etc. It is not only a large-scale operation site, but also has specialized marketing personnel and relatively fixed sales channels. At the same time, its financial accounting is relatively standardized, and it is a general VAT taxpayer. The enterprise income tax is verified by taxpayers. Smaller individual coal yards have poor management and management, no stable purchase and sales relationship, frequent changes in operators, and poor financial accounting. At the same time, they are less proactive and less conscious of all aspects of management. Most of them are small in value-added tax. For scale taxpayers, corporate income tax is levied on the approved rate of income or on a regular basis.

Second, the status quo and problems of taxation management in the coal market

The tax increment does not match the transaction increment. The development of the ×× coal market not only makes XX an important coal distribution center, but also drives the development of related industries and markets such as transportation and auto parts. It has a strong radiation function, but its tax increment and its number of business units and sales scale The transaction amount and the increment of the income amount do not match. According to statistics, the coal market tax in 2003 was 7 million yuan, with a Chinese tax of 6.3 million yuan and a local tax of 700,000 yuan. According to its trading volume and its income level, there are more tax management loopholes, and the tax rate of value-added tax and income tax is lower. For example, an individual coal yard annual site rental fee of 30,000 yuan, 3 employees, according to the investigation of operating income of 1.5 million yuan, income of 70,000 yuan, should pay each tax of 100,000 yuan, but in 2003 only pay 20,000 yuan The difference is 80,000 yuan. Explain that tax revenue has not grown steadily as its size has expanded.

Tax management tools do not match their operating mechanisms.

Tax revenues cannot grow steadily. In parallel with the scale and efficiency of their operations, they are manifested in the expansion of taxpayers' operating scale. Tax management measures have not been put in place in time, and there is no set of sound management measures and measures, especially for the local tax authorities. The supervision of the operating conditions of most self-employed households is difficult to grasp the operating income and income, which leads to the management focusing on the assault cleanup, and even the basic conditions of some households are inaccurate. More than 100 individual coal yards are handled according to regulations. Less than 60% of tax registration, taxpayer's business changes can not be grasped in a timely manner.

Third, the dialysis of tax management loopholes

The loopholes in taxation management have made it impossible to adhere to both the symptoms and the root causes of the rectification of the coal market. The main reasons for this analysis are:

The monitoring of the operating efficiency of the taxpayer of scale operation is absent. In the actual operation of taxpayers, in order to maximize the benefits, coal quality is often used for sales. For example, coal with a heat of 6,000 kcal is added to the coal with a lower combustion value, which can meet the quality requirements of the purchaser's heat of 5,000 kcal. However, China Coal's supply channels are complex, and there are no formal bills. The accuracy of the quantity of purchases and sales is difficult to calculate, which leads to the distortion of the financial information of taxpayers' operating results. However, we often only pay attention to tax management and tax inspection. Accounting accounting, the operation of its off-balance account is also lost due to incomplete information clues, such as the 2003 financial accounting survey of 8 large-scale enterprises, the average annual income is 30 million yuan. Only two companies are profitable and have a small amount of profit. Their sales profit margin is less than 0.5%. Of the 48 coal-operated enterprises, only 9 companies are profitable and pay corporate income tax of 340,000 yuan.

Taxpayers in individual coal yards mostly purchase and sell cash, purchase and sell without tickets, and covert transactions, which makes it difficult to accurately locate tax monitoring measures. For example, although some of the households set up coal yards, the coal stocks in the coal yards have not changed much. However, they mainly adopt coal-sourced coal and coal direct-sale users, which makes it difficult to verify the sales volume, sales level and profitability. Even in each rectification, only the rough line verification can be adopted, and the method of one-time expropriation is not effective. For example, in 2003, the Tianchang Branch organized more than 20 people in the collaboration of the town government, and several forklifts lasted nearly one. It takes a lot of manpower and material resources to carry out special rectification of individual coal yards in the jurisdiction, and only collects more than 50,000 yuan in taxes.

Due to the contradiction between coal supply and demand, tax management is more difficult. In the case of oversupply of coal, the operator's coal sales channels are narrow, the purchaser purchases prices, and the operating households are competing to reduce the pressure on capital pressure, vicious competition, except for several scale operations and stable sales channels. In addition, most of the households have poor income levels and are more difficult to collect. In the case of less than demand, the coal procurement and sales of the operators have become bottlenecks, and a large amount of cash settlement has led to the lack of monitoring of tax sources. . For example, this year's coal market trend is affected by the tight supply of resources. In particular, Shanxi coal enterprises have frequent safety incidents, long shutdown and rectification cycles, and tight coal sources. The eight companies operating on a large scale are affected by the price of electricity and coal and the loss of railway capacity, resulting in a reduction in tax sources. At the same time, coal sales enterprises sold through automobile transportation are subject to double pressure of purchase and sales, and a large number of cash transactions affect the accurate verification and management of their tax sources.

The uncoordinated collaboration of departments in tax administration is also an important aspect that leads to the failure of taxpayer management. The management information resources of national tax are not shared, and the exchange of information is not frequent and not timely. As a result, the value-added tax management of coal market operators is stronger than the monitoring of local taxes. The taxpayers in the coal market pay attention to the qualification review and acceptance supervision of VAT taxpayers. While passively accepting local tax management, some households are also reluctant to apply for local tax registration. The invoices issued by the market operators are managed by the national tax, which is also one of the reasons why taxpayers are unwilling to accept the local tax management. As a result, local tax monitoring is more difficult and more lost. At the same time, there is also a problem of insufficient coordination with the coal market management office, industry and commerce, economic and trade departments, resulting in the situation of the operators not in place, and the management of measures is not in place.

Fourth, improve the tax management strategy

Joint cooperation of national taxes. In order to form a joint force in the taxation management of the coal market, it is necessary to rely on the joint cooperation of national and local taxes, strict management systems and management procedures. The first is to strengthen the exchange of information on the collection, management and inspection of taxpayers in the coal market, accurately grasp the status of their value-added tax payment, analyze and grasp the payment comparison of their local taxation, and convert the income according to the value-added tax paid by them, and then convert it. Income tax payable. The second is to implement a joint approved tax on small-scale coal yards, which is comprehensively verified according to its trading volume, transaction volume and average profit level. The third is to establish an entrusted and levied relationship. The national tax will be levied on urban construction tax, personal income tax, education surcharge and other taxes and fees in the era of invoicing. The local taxation department will pay the commission fee according to the regulations. The fourth is to carry out joint rectification of the coal market households, form a joint force, and promote standardized management.

Collaboration between the coal market management department and the tax department. The coal market management department is responsible for the approval and management of the operation of coal licenses. It can accurately grasp the scale of operation of the coal market operators and strengthen cooperation with them, so that the tax authorities can achieve targeted targets in the total tax forecast and daily monitoring.

Improve collection and management measures and improve the quality of tax monitoring. Strengthening the tax control of the coal market must study its operating characteristics and business rules, accurately grasp its operating mechanism and operating efficiency, and improve management measures in a targeted manner. First, through the rural finance to grasp the site leasing fees and operating contract fees of the coal market operators, calculate their operating income, and then determine their taxable income. Second, focus on conducting out-of-town investigations, master the rules of purchase, export and market operation of coal market operations, and determine reasonable tax management measures. The third is to strengthen internal management, clarify responsibilities, mobilize the enthusiasm of management personnel, and monitor the fixed point to timely monitor to ensure the complete supervision of taxpayer changes and tax source changes.