Analysis of Tax Management in Rural Construction Industry

Analysis of Tax Management in Rural Construction Industry

With the improvement of farmers' living standards year by year, farmers' expectations for living environment are getting higher and higher. The construction of civilized ecological villages proposed by the provincial party committee has injected new vitality into rural construction. Most of the villages in our city have carried out overall planning. There are more and more farmers building new houses, and individual construction teams of various scales are everywhere. This also brings some problems to the construction tax collection and management. The author conducted a survey against this question and the analysis is as follows:

First, the status quo of rural scattered construction industry

Most of the rural construction households use the slack season to build and renovate the houses. The construction teams that are engaged in the construction and renovation of the houses are also seasonal. There is no fixed personnel organization. It is basically led by one person, temporarily contracted and temporarily organized. And do the money, take the form of re-organization. The rural scattered construction industry has the following characteristics:

The uncertainty of the time for farmers to build houses. Before building a house, the peasants must first apply to the township land management office for approval of the house site before they can build the house. However, after the house site is approved, there will be a house at that time, and there will be no cover for three or five years until they have When sufficient funds are available, construction and construction will begin. There is no need to greet any units before construction, which may result in the tax authorities failing to accurately and accurately grasp the housing construction situation of farmers.

The rural construction team is not large. Because the peasants build houses are relatively scattered, they are basically built houses. The investment scale is small and no large-scale construction tools are needed. Most of the construction teams have only the most basic construction tools, some of which are built by the construction workers themselves. If there are projects, they will be concentrated together. If there is no project, they will be separated and there will be no fixed organization. The wages of workers are subject to daily wages or contract work according to the project conditions. If there is no project, they will work in agriculture and no longer pay wages.

The flexibility of building a home investment. The plan for peasants to build houses is very poor. They often continually adjust the design and investment amount according to their own preferences during the process of building houses, or the actual investment is far greater than the number of plans, or the actual investment amount is less than the plan due to insufficient funds. Number, there is a big gap.

Tax sources are scattered and tax source monitoring is difficult. The rural scattered construction industry construction team is distributed in various administrative villages or natural villages, and the construction of households is even in every village. The tax sources are scattered, which brings great difficulties to the tax authorities that have insufficient management power, tax monitoring and Tax collection is more difficult.

Poor taxation awareness. Due to the weak taxation concept of taxpayers, the taxable income realized can escape and escape, and the leakage can be missed. In addition, there is no formal financial accounting. When tax officials check, they are all refusing, which makes the management work difficult.

Second, some suggestions on strengthening the management of business tax in rural scattered construction

How can we strengthen the management of the business tax on scattered construction in rural areas? The author believes that we should proceed from the following aspects:

Widespread publicity channels and increase the promotion of tax law. First, through a variety of popular and popular forms, vigorously carry out tax law propaganda, effectively raise the awareness of taxation in the whole society, and form a good taxation atmosphere of tax glory and shameful taxation in the whole society, especially in rural areas. Second, the implementation of a highly targeted rural area. Public taxation of the construction industry business tax. In recent years, we have invested a lot in tax law propaganda, but the effect is not obvious. One of the fundamental reasons is that it is not targeted. It is only the promotion of the surface, and the in-depth publicity of the single tax category is small, causing some taxpayers. I know that I should pay taxes according to law, but I don’t know what taxes to pay and how to pay taxes. Therefore, it is necessary to strengthen the promotion of business tax, especially for rural construction houses and construction teams, to understand the taxable, how to pay taxes, how much tax, and what penalties should be imposed for tax evasion, so that they should pay taxes on their own initiative; We will conscientiously carry out taxation counseling, and provide taxation counseling in a timely manner in response to taxation problems that are concerned and unclear for building houses and construction teams to ensure the accurate collection of tax collection and management.

Fully rely on social forces and do a good job in taxation and tax protection. First, township and village cadres should often go deep into the villages to carry out their work and gain a deeper understanding of rural farmers' housing construction. Establish a rural taxation and taxation organization composed of township and township land management bureaus, Baocun cadres and taxation cadres, improve the taxation association system, and hold joint meetings on a regular basis. The village leaders and the land management bureau will inform the taxation office in a timely manner. Rural housing construction. Second, actively rely on social forces to strengthen tax monitoring of construction teams. To establish and improve the village committee responsibility system, the village committee should master the number of construction teams within the jurisdiction, and register the contractors and construction teams to grasp the number of contracted houses. Establish a dynamic monitoring account for the construction of the construction team, strengthen the management of the construction tax for the construction team, and the tax office according to the number of houses and construction fees contracted by the construction team, according to the “Measures for the Administration of Tax Collection in the Construction Industry of Shijiazhuang City” Issue the "Notice of Paying Taxes" to the construction team to ensure that the tax is fully paid into the warehouse.

Standardize the management program and establish a detailed tax source registration account. According to the situation of each village in the township and township land management office, the township land management office will be in time to communicate with the township land management office, and the taxation office will establish a rural waste construction tax source registration account. The cadres of Baocun should keep abreast of the construction of peasants in each village. The tax bureaus will separately classify and register according to the categories of housing sites for approval, building for construction, and houses under construction. The key points of tax monitoring will be determined, and the rural scattered construction industry will be controlled from the source. The tax source of business tax.

We will do a good job in the agency of deductions and strengthen the management of tax deductions for building houses. When the construction project is contracted, the tax will be collected in the era of payment of the project price according to the amount involved in the project agreement. If the construction team does not pay the tax, the building owner will pay the tax owed. If the land is not repaid, the land management office will not handle the relevant property rights procedures to increase the awareness of the construction of the households.

Increase the investigation and punishment of stealing and tax evasion, and rationalize management order. In order to carry out tax collection and management, it is inevitable that some people will not understand or even act excessively. Therefore, in accordance with the provisions of the Tax Administration Law and relevant laws, necessary tax enforcement measures must be taken for some stealing and anti-tax elements to promote the rural construction industry. The tax collection and management went smoothly.