Discussion on Tax Issues of Small and Medium Enterprises

Discussion on Tax Issues of Small and Medium Enterprises

Since the reform and opening up, China's small and medium-sized enterprises have achieved rapid development and played an increasingly important role in economic life. They have become an important force supporting China's economic development. At present, the number of SMEs registered in the industrial and commercial sector accounts for the total number of registered enterprises. 99% of the total industrial output value and profits and taxes accounted for 60% and 40% of the national total. In recent years, SMEs accounted for about 60% of the total export value of about 150 billion U.S. dollars per year. The economy determines the taxation. Only when these enterprises develop and grow can the total scale of tax revenue be greatly increased, and the benign interaction between the economy and taxation can be realized. As an important functional department of the government's economic regulation and control, the local taxation department, how to use the full taxation law to serve enterprises and serve the local economy is an important issue for us.

1. Difficulties in tax administration for small and medium-sized enterprises

Compared with large enterprises, most of the small and medium-sized enterprises, especially township enterprises and individual and private enterprises, still stay at the level of manual bookkeeping. In the financial management, there are false accounting, incomplete accounts, and false tax returns. It is more common, which makes the tax revenue pool difficult, the verification is difficult, the implementation is difficult, and the phenomenon of tax evasion is also difficult to ban. Due to the wide variety of small and medium-sized enterprises, the business changes are large, the tax sources are extremely scattered, and the opening and closing of business is frequent. It is difficult for the production and operation situation to be grasped by the tax authorities in a timely manner. The monitoring of tax sources is difficult, and there are still blind spots in tax collection and management. In addition, some state-owned collective enterprises have been restructured and reorganized into individual and private enterprises by means of auction, sale, and overall transfer. The taxpayer has changed from a single entity to a mixed entity, or multiple entities have been merged into one entity, which also adds difficulty to tax collection and management. .

Tax accounting is not standardized

First, the accounts are not sound. Such problems are more prominent in small and medium-sized commercial enterprises. Some enterprises cannot set, use, and keep books in accordance with the requirements of the tax authorities. Some books are not fully set up, some set up accounts, and some do not have books, resulting in incomplete income, cost, and expense certificates, accounting information distortion, and can not correctly carry out tax accounting. Second, because SMEs have the characteristics of wide investment channels, many types of industries, and many modes of operation, accounting involves a wide range of issues, especially taxation policies involving new sales methods such as consignment sales, resale sales, trade-in, discounts, etc. More, there is a certain gap with the accounting accounting, corporate financial accounting and tax accounting are confusing, affecting the accuracy of tax calculation.

And the phenomenon of tax arrears is more prominent

First, due to the low economic efficiency of the enterprise and the poor ability to pay, the tax is owed. From the situation of our county, the products produced by the company are mainly labor-intensive, the technology content is generally not high, and the production cost is too high, resulting in the lack of market competitiveness of the products, resulting in a large backlog of finished products, large capital occupation, and serious liquidity. Insufficient, it is difficult to ensure that the tax is paid in full and on time. Second, some state-owned collective enterprises have been restructured and reorganized into individual and private enterprises by means of auction, sale, and overall transfer. In order to promote the reform process, various localities have introduced relevant preferential policies, including tax-related policies, which have caused some taxes to be lost. However, the tax owed by the original enterprise was also unable to be recovered into the warehouse due to restructuring or restructuring, resulting in “death owing”. Third, the tax authorities are not clear enough. On the one hand, due to the lack of awareness of taxpaying by some enterprises in accordance with the law, there is a misunderstanding that “the tax is not favorable” and “the tax is not reasonable”; on the other hand, due to the influence of the law enforcement environment, the tax enforcement measures are weak, which are all causing poor debts. factor.

Abnormal declaration rate remains high

In the survey, it was found that the abnormal declaration rate of SMEs accounted for more than 90% of the average number of abnormally declared households in the year. There are many reasons for this. In terms of taxpayers, first, taxpayers are driven by interests, and their interests are opposed to the public interest. They always try to avoid taxation by doing everything, and artificially create abnormal declarations by hiding income. Second, taxpayers have poor accounting standards and low professional quality. There is no necessary understanding of the relevant provisions of the tax law, and the taxable funds cannot be correctly calculated in accordance with the requirements of the tax authorities, resulting in actual operating conditions that are inconsistent with tax returns. In terms of tax authorities, first, the use of computers is relatively lagging, and the contradiction between tax collection and management and financial accounting cannot be solved very well. Second, the review technology is backward, limited to superficial phenomena, lacking deep excavation; third, lack of services and counseling. Depth, lack of in-depth understanding and guidance on the company's operating conditions and development needs.

Tax source monitoring is not in place, tax revenue is seriously lost

First, although the tax authorities continue to strengthen the construction of small and medium-sized enterprises, especially individual private sector households, it is difficult, especially at the grassroots level, the effect is not obvious, and it will take time to realize computerization. Most SMEs at the grassroots level still stay at the level of manual bookkeeping, and modern taxation methods are difficult to play their due role. Second, due to the large number of small and medium-sized enterprises, the business changes, the tax sources are extremely scattered, and the opening and closing of business is frequent. The production and operation situation is difficult to be grasped by the tax authorities in a timely manner. The monitoring of tax sources is difficult, and there are still blind spots in tax collection and management. After the tax collection and management reform, the tax authorities realized the transformation from “manager” to “management”. In the transitional period of functional transformation, due to the unreasonable allocation of management and post, and the constraints of the task concept formed over the years, taxation The agency puts its main energy into the management of key tax sources that have a greater impact on income. In contrast, small and medium-sized enterprises, especially small ones, have relatively small relative tax sources and have relatively little impact on tax revenue. The tax authorities lack a set of effective scientific tax management mechanisms for SMEs, and the management power is scattered, leading to small and medium-sized enterprises. Corporate tax losses are severe.

Tax audit is not in place

Constrained by factors such as lack of tasks and management, we are currently focusing on the inspection of key industries and key tax sources, and neglecting inspections of SMEs. The number of inspections for small and medium-sized enterprises is small, the inspection surface is low, and there are “two noes” phenomenon in which the violation of regulations is not in place and the collection and management strength is not in place, which also contributes to the luck of tax evaders.

Second, the countermeasures should be taken to strengthen the tax management of small and medium-sized enterprises

In view of the problems existing in the tax management of small and medium-sized enterprises, we should further standardize management behaviors from the perspective of protecting and supporting the development of small and medium-sized enterprises, improve management methods, and create a fair and competitive tax environment for enterprise development.

To further establish management service awareness

Under the new historical conditions, the taxation department must completely change the taxation according to law, regardless of the traditional way of thinking of enterprise development, based on the guidance of taxation policies, strengthen the study of taxation policies, and play the guiding and leverage of taxation policies. Combine strict management and policy guidance to create a good environment for the survival and development of SMEs. It is necessary to cultivate and improve the awareness of taxation in accordance with the law and to strengthen the rule of law in taxation. Establish and improve the taxation legal system counseling system, implement regular seminars with corporate legal persons and financial personnel, timely communicate new tax policy knowledge, new tax collection and management regulations, further strengthen the taxation legal system propaganda, and introduce SMEs' self-conscious taxation behavior into the normal track. .

Strengthen the supervision of SMEs' taxation and financial accounting

First, the taxation department should unite relevant departments, strengthen the management of financial and tax accounting for small and medium-sized enterprises, help and supervise enterprises to strictly complete the accounting in accordance with the requirements of the Tax Administration Law, and conduct correct tax accounting; Certificate system. Regularly conduct financial, accounting and taxation training for corporate accountants to help taxpayers master taxation policies and accounting methods in a timely manner, improve the financial accounting level of enterprises, and ensure the authenticity of accounting information.

And strengthen the management of small and medium enterprises

The first is to establish a corporate credit rating system. According to the tax credit, financial status, business scale and taxable amount of SMEs, the enterprises are divided into three categories: A, B and C. Through taxonomy management, the taxpayer's tax status and social reputation are linked and regularly announced to the public. And in accordance with the credit rating and taxation, services and other measures to encourage small and medium-sized enterprises to pay taxes according to law, and strive to be an excellent taxpayer. The second is to increase the monitoring of tax sources. Strictly monitor the production and operation of SMEs according to the tax source monitoring method, accurately grasp the tax source situation, and block tax management loopholes from the source. The third is to strictly manage the new SMEs and accurately grasp the "living" situation. When the tax authorities handle tax registration for new enterprises, they verify the household registration materials, conduct on-the-spot investigations, and prevent enterprises from “missing”. It is necessary to make full use of information technology to collect all kinds of information, take the initiative to attack, and effectively monitor taxpayers. The fourth is to establish a tax-protection network. Actively strive for cooperation with all departments, follow-up management of production and operation, and effectively prevent tax loss through taxation and tax protection networks.

Increase tax source monitoring and tax inspection efforts

First, the tax authorities should combine the "management" and "management" on the basis of improving the monitoring ability of tax personnel, increase the monitoring of tax sources, and implement full monitoring of the procurement, production, sales and settlement of enterprises. The second is to scientifically set management positions, clarify the management content and responsibilities of management personnel, and incorporate daily monitoring management into the post target responsibility system assessment. The abnormal problems found in daily monitoring are promptly passed to the tax assessment and tax inspection departments, and effective evaluation and auditing are carried out for taxpayers. The third is to increase the supervision of peacetime and effectively curb the evasion of tax evasion. The implementation of regular on-site service, the inspection department in the conduct of good audit work, we must implement the relevant personnel crowding time to deepen the taxpayer to investigate the economic situation, master first-hand information, timely tax payment counseling and reminder services, timely correction of tax-related violations, Help them use their foot and live tax policies to effectively curb the occurrence of tax evasion; strengthen the audit work, the inspection and collection department should conduct daily audits of taxpayers' various tax information, and also conduct daily registration of their production and operation related materials. , analysis and comparison, find out the doubts, and provide source information for tax audits. The fourth is to strengthen the investigation and punishment. The most effective way to cure repeated violations is to increase the intensity of investigation and punishment, so that there is no hiding place in the "accounts" and "two sets of accounts." Tax-related cases with false accounts for suspicious behaviors should be carefully organized, and strive to work hard on "fine, real, deep, and thorough", never let go of every small link, identify clues, and make breakthroughs. Once you have the evidence, you must investigate it and resolutely check it out and impose heavy punishment. Playing illegal elements is hurting. For typical cases, timely case studies, promotion of experience, point-to-face, improve the overall level of investigation, and strive to be accurate, accurate, and slap-out, so that the general public can not evade taxes, tax evasion is not only economically significant Losses and even being investigated for criminal responsibility must be worth the loss, thus guiding the taxpayers to consciously and honestly pay taxes, and create a fair competition tax environment.