In recent years, according to the requirements of State Taxation Administration of The People's Republic of China, tax authorities at all levels have put tax analysis on an important agenda, which has promoted the improvement of the quality and efficiency of tax collection and management, blocked the loopholes in tax collection and management, and increased tax revenue. However, there are also some problems that cannot be ignored in tax analysis, which are mainly manifested in: imperfect tax analysis system, incomplete information, improper analysis methods, insufficient personnel quality and so on. These problems make tax analysis particularly important in organizing national tax revenue and strengthening tax collection and management. To do a good job in the current tax analysis, we must solve the following problems:
First, strengthen the system construction and improve the tax analysis system.
A perfect tax analysis system is the premise of doing a good job in tax analysis. Because tax analysis has only attracted the attention of tax authorities at all levels in recent years, there are no rules for tax authorities at all levels, especially grass-roots tax authorities, to do this work well, how to incorporate it into daily tax collection and management, and how to institutionalize and standardize this work. Therefore, the grass-roots tax authorities should establish the following three basic systems in accordance with the requirements of "one focus and four systems" put forward by State Taxation Administration of The People's Republic of China:
The first is the tax source investigation system. Incorporate tax analysis into the daily collection and management, and investigate the abnormal income and tax burden of taxpayers in a timely manner as part of the work of personnel in the responsible area.
The second is the tax analysis report and notification system. Grass-roots tax authorities should do a good job in tax analysis reports and circulars on a monthly basis, hold special meetings on a quarterly basis, conduct special analysis of tax sources from time to time, and timely and accurately reflect tax revenue and existing problems. When there are abnormal fluctuations or major problems in the income of industries and enterprises, they should report to their superiors in time.
The third is to establish a hierarchical management system for tax analysis. Establish a tax analysis framework for tax authorities at all levels, clarify the responsibilities and key points of tax analysis at all levels, continuously study and apply scientific economic tax analysis methods, standardize tax analysis procedures, strengthen guidance and supervision, and establish a long-term mechanism for economic tax analysis. Improve the level of tax analysis in an all-round way, and give full play to the role of tax analysis in serving institutional income, tax collection and management, tax reform and macro-control.
Second, strengthen coordination and expand information sources.
True, accurate and complete tax-related information is the premise and foundation of tax analysis. At present, driven by interests, a few enterprises evade state taxation by making false accounts and double-entry accounts, and often provide false and incomplete tax-related information to tax authorities. The results analyzed with these materials are necessarily one-sided and untrue. Grass-roots tax authorities should take the initiative to establish a long-term good data transmission mechanism with local public security, industry and commerce, local taxation, electric power, transportation, development and reform commission, economic and trade commission, statistics and other relevant departments, and establish the same business data platform as * * *, so as to conveniently and quickly obtain information and data on taxpayers' production and operation, capital operation, supply and marketing status, and ensure timely, complete and accurate data on taxpayers' related economic indicators.
Third, broaden the analysis ideas and improve the tax analysis methods.
To carry out tax analysis is to find the problems existing in tax collection and management from the macro, micro, industry, management and objectives. Therefore, the national tax authorities at all levels should always keep their eyes inward, find the reasons from the collection and management, find the shortcomings subjectively, broaden the thinking of tax analysis, improve the tax analysis methods, realize the transformation of tax analysis from simple comparative analysis of tax progress and increase and decrease to comparative analysis of macro tax burden and growth elasticity, and combine the characteristics of tax sources with chart analysis, comparative analysis, factor analysis and series analysis. By adopting various methods such as macro tax burden, elasticity coefficient and tax payment ability evaluation, comprehensive analysis is made from the outside to the inside, so that the analysis results are as scientific and reasonable as possible. Special research is made on the key, hot and difficult issues of economic tax work, focusing on the relationship between tax burden, tax elasticity, tax source quality and tax output, and the correlation between various tax revenues and related economic indicators, so as to continuously improve the analysis quality. To achieve "four combinations" in specific work:
First, the combination of macro analysis and micro analysis. Through macro-analysis, we can clearly understand the tax burden of different industries, different taxes and different types of enterprises in this region, so as to find the weak links of tax management and clarify the main direction. Micro-analysis should be based on county bureaus and grass-roots sub-bureaus, and in-depth analysis should be made of places with obviously low tax burden, enterprises with doubts and industries with many problems, so as to find out the problems, find out the reasons, and take practical measures to strengthen management and plug loopholes.
Second, the superior analysis is combined with the subordinate analysis. Tax authorities at all levels should do a good job in tax analysis according to their respective responsibilities and scope. Provinces and municipal bureaus should focus on macro-tax analysis, focusing on the collection, collation and release of relevant analysis data, especially the macro-tax analysis and release of industries, taxes and taxes, and guide the grassroots to provide a basis for the tax analysis of county (city, district) bureaus. County bureaus and grass-roots tax authorities should focus on microscopic tax burden analysis, base themselves on reality, highlight key points, apply the production and operation of key tax source enterprises and tax payment indicators to specific tax management work, especially by comparing the analysis data released by provincial and municipal bureaus, extend the analysis work to specific enterprises, find out specific problems and find out specific reasons, which is finally reflected in promoting management through analysis and increasing income through management. Strive to form an analysis mechanism of up-and-down linkage.