Tax control of gas station is to install a tax monitoring system on the tax control tanker, which can be networked with the tax bureau system and then declare tax, which is also necessary for gas stations. On the contrary, the tanker without tax removes the components of the tax system, which is only fuel and cannot be docked with the tax system. This tanker is generally used in individual units such as mine fleets.

Gas stations are widely distributed, far away from urban areas, and most of them are self-employed, with large tax sources, many loopholes and imperfect financial system, resulting in three forces of tax collection and management, resulting in a large loss of national tax revenue. Strengthening tax control management of gas stations is an important measure to rectify and standardize market order, tap tax sources and ensure national fiscal revenue. State Taxation Administration of The People's Republic of China installed a unified refueling tax control machine for gas stations. Since the implementation of general taxpayer management, the tax amount has increased year by year, and the management effect is outstanding. However, there are still some problems in the actual tax control management:

First, the tax awareness of gas stations has improved, the accounts are not perfect, and the application materials are inaccurate and untrue.

Second, the problems existing in the refueling tax control machine.

1. The use and management of the refueling tax control machine is chaotic and damaged, resulting in refueling enterprises.

The amount of fuel added is inconsistent with the declared quantity.

2. The utilization rate of refueling tax control machine is low, which fails to give full play to the role of tax control and supervision.

3. The information card reading of the refueling tax controller can't work. There are only 1 to 3 ic cards in each grass-roots branch office, but there are more than 3 gas stations under its jurisdiction. When reading the data of the refueling tax controller, it needs to be read by one household, and the ic card must be refreshed and issued after reading each household. The workload is too heavy to realize the effective tax control management of gas stations.

Third, use various means to evade taxes. At present, taxpayers at gas stations in various counties and districts have more or less evaded taxes.

Situation, the means of tax evasion mainly include:

(1) Undercounting sales revenue and evading taxes through off-site sales.

(two) using the inconsistency between the oil purchasing unit and the oil selling unit to cover up the actual sales volume and sales revenue.

(3) General taxpayers of individual gas stations failed to report the deduction items such as tank oil, white oil, oil for storage and testing oil to the competent tax authorities for review according to the prescribed procedures, and there was a phenomenon of illegal deduction of sales revenue.