Internet cafe tax is the tax levied by the tax authorities on the income obtained from the business activities of the Internet cafe industry, and it is a way for the state to adjust the income distribution. Taxes involved in Internet cafes include business tax, urban construction tax, personal income tax and surcharges. The tax rate has reached more than 30%, which is a high tax burden industry. At present, after several years of development and the baptism of price war, Internet cafes are no longer profiteering industries, and the monthly business tax of 20% puts great pressure on their operations, which makes many Internet cafe owners unsustainable. Nowadays, the competition in the Internet cafe industry is fierce, and some owners have to take illegal measures such as overtime operation and accepting minors, and even try their best to evade taxes. For the tax authorities, due to the large number and scattered distribution of Internet cafes, and the small scale of most Internet cafes, it is difficult for the tax authorities to "control taxes by ticket" in the tax management of Internet cafes. Because individuals do not need to reimburse for surfing the Internet, netizens generally do not ask for invoices, which brings certain difficulties to "control taxes by ticket". Most local tax departments have adopted some ways to strengthen the tax management of Internet cafes, and have also achieved certain results and effects, accumulated some working methods and experience, which have been recognized by taxpayers to a certain extent. However, there are still some unsatisfactory aspects in the tax collection of Internet cafes, which need to be improved by our tax authorities, further improve the tax collection and management of Internet cafes, and improve the quality of tax collection and management.

First, the current deficiencies in tax collection and management of Internet cafes

At present, due to the rapid development of the Internet, the business of various Internet cafes is very hot, and the operating income is also very considerable. Due to the imperfect financial system and the difficulty in comprehensively monitoring the operating income, the tax burden was once unbalanced and the tax loss was serious, which needs our great attention.

In order to do a good job in the tax collection and management of Internet cafes, understand the current situation of tax collection and management of Internet cafes, and grasp the dynamic changes of Internet cafes in the whole region, Qingyuan District Bureau conducted a comprehensive survey of Internet cafes within its jurisdiction. For 35 Internet cafes in the whole region, it took the form of door-to-door questionnaires and a forum for Internet cafe owners to understand the views and understanding of owners on the development of Internet cafes, the payment of various fees and tax collection. According to the survey, the main reasons for this tax loss are nothing more than the following aspects:

1 A few years ago, Internet cafes were new things, and they were in the period of market cultivation. People knew very little about the operation of Internet cafes, and tax officials didn't know much about their management methods and methods because they seldom patronized them, which led to a little neglect of the industry, insufficient attention in thought, and no strengthened management in collection and management, resulting in a serious tax loss in this area.

2. Internet cafes operate in a variety of ways. Many Internet cafes implement membership cards and discount cards, and collect Internet access fees in advance, and most Internet cafes are for personal consumption and cash transactions. Few customers ask for invoices, and the online time is difficult to be fixed. Generally, no one accesses the Internet in the morning (except Saturday and Sunday),12: 00 to14: 00,/kl. From 20: 00 to 22: 00, the probability of going online is 30% to 40%; From Saturday to Sunday, the probability of going online is 80%. There are various charging methods, and it is difficult to accurately verify its business amount. Some are 0.5- 1 yuan/hour, some are 1.5-2 yuan/hour, and some are buying 100 yuan to send 100 yuan. In this way, it leaves a certain space for the owners of Internet cafes to evade taxes, which makes it difficult to make the tax verification accurate. This has brought certain difficulties to the tax collection and management of Internet cafes.

3. Some computer training companies operate beyond the scope, and there is a phenomenon such as "front shop and back bar". They often hang the business card of microcomputer training courses, but they actually operate Internet cafes or both. This kind of business is often at night or under the pretext of training, which is hard to detect. What is done on the books is the income from computer training, which makes it even more impossible to verify its income, thus making it impossible to implement tax collection and management in place.

4. Most Internet cafes basically don't set up accounts, or their accounts are not perfect. According to the investigation, most of them don't set up accounts. Even if they do, some of them can't accurately use accounting subjects because of professional and technical problems and lack of accounting expertise, so they can't accurately calculate the cost and income, which makes it impossible to collect the accounts. Of course, it is difficult to collect taxes in place, and the loss of taxes is natural and understandable.

5. The proportion of various fees is too high. According to the taxpayers surveyed, the net fee is 23,800 yuan/year, the cultural fee is 45 yuan/Taiwan/year, the net shield is 50 yuan/Taiwan/year, and the industrial and commercial management fee is 800 yuan/month. Their collection amount is relatively large, which greatly exceeds the proportion of local tax collection, leading to the abnormal phenomenon that the fee is greater than the tax. Taxpayers will know that they have paid so much money, and they will not distinguish between taxes and fees, which artificially increases the difficulty of collecting taxes.

Second, the countermeasures to strengthen the tax management of Internet cafes

In view of the current management situation of Internet cafes, how to strengthen the tax collection and management of Internet cafes has become an urgent problem for tax authorities. It is necessary to focus on strengthening the tax registration management and relying on the scientific and meticulous management of tax administrators, and take various measures to strengthen the management of illegal Internet cafes according to law. Implement scientific management methods to ensure that the approved collection and management methods are scientific and reasonable, so as to facilitate the actual operation of both parties. In order to bring the tax management of Internet cafes into normal channels, carry out fair competition and fair tax burden under the same conditions, it is necessary to strengthen the tax collection and management of Internet cafes.

1, make a thorough investigation and grasp the family background. Make a thorough investigation of large-scale Internet cafes and some resident Internet cafes in villages and towns. By holding a forum for Internet cafe owners, Internet cafe owners can tell their own basic information. By learning from the competent departments of culture, industry and commerce, public security and other means, they can get reliable first-hand information and make full preparations for scientific management.

2, grasp the policy formulation, determine the standard. On the basis of real collection, reasonable analysis and induction of the original data, according to the requirements of the Tax Administration Law and the Interim Measures for the Administration of Regular Quota of Individual Industrial and Commercial Households in State Taxation Administration of The People's Republic of China, and referring to the relevant measures approved by other industries, the parameter tax method is used to determine the tax, and the computer tax is implemented. After collective discussion and research, a scientific, reasonable and orderly management method is formed, and the tax determination standard is well grasped in policy.

3. Strictly implement the standards and reasonably determine the quota. Strict implementation of the minimum quota standard, on the basis of full investigation and study, based on the actual operating conditions of Internet cafe operators to verify its quota. Make full use of information technology, combined with the actual situation of tax payers such as the number of computers, business lots, area, goodwill, number of personnel, actively promote the parameter tax law, and improve the accuracy of the approved tax burden. Considering the factors such as the utilization rate of microcomputers, for the Internet cafes located in prosperous areas, with high decoration grade and good equipment performance, the number of microcomputers subject to tax is calculated according to the actual total number, and the monthly probability is accounted by the weighted average method; Remote areas, according to the actual situation on the probability of discretion. Before the approved quota is issued, it is necessary to do a good job of contact and coordination, and try to achieve the same level of tax quota for Internet cafe operators of the same type in adjacent lots. In strict accordance with the procedures of self-reporting, typical investigation, democratic evaluation, quota verification, posting publicity and quota delivery, we will ensure the openness, justice and fairness of the tax determination process from the working mechanism. All owners should be standardized in management, excellent in service, fair in law enforcement and fair in tax burden.

4. Strengthen the sense of responsibility of tax administrators. Tax administrators should make a planned inspection tour of the responsible area, find out the Internet cafes that have not been registered for tax in time, clean up the households that have missed the tax collection and management, do a good job in the supervision and management of abnormal households within the management scope, and be responsible for clearing the taxes and tickets of the cancellation households; Timely discover the weak links and loopholes in tax collection and management of Internet cafes, and propose and formulate measures to strengthen tax collection and management and plug loopholes; Timely summarize, sort out, analyze and record the obtained tax source information, find and solve problems, and strengthen and refine management. Through the implementation of the tax law enforcement accountability system, we will strengthen the inspection, evaluation and accountability of daily tax collection and management work, so as to promote the awareness of tax cadres' legal behavior and enhance their sense of responsibility, and finally strengthen the tax collection and management of scattered business households such as Internet cafes.

5, the implementation of the announcement system, accept social supervision. Announce the minimum quota standard and adjustment index of Internet cafe industry, the business address, business items, approved turnover, approved tax amount and other quotas to the public in service places such as tax bulletin boards or through other media. At the same time, inform the public of the time, place, complaint organ and telephone number of the tax quota, accept the supervision of taxpayers and society, and pay a fair tax. To lay a solid foundation for tax collection and management of Internet cafes.

6, strengthen law enforcement inspection, improve the quality of work. In the regular tax quota management of Internet cafe industry, relevant personnel should earnestly enhance their sense of responsibility, improve the quality of work, and collect all kinds of true and accurate data of taxpayers. Take the tax management of Internet cafe industry as the content of tax law enforcement inspection. Where, through inspection or reporting, it is found that the tax collection and management are neglected or the approved quota is seriously inaccurate, etc., if it is found that it is caused by the dereliction of duty of tax personnel, the relevant personnel shall be investigated for law enforcement responsibility.

7. Strengthen departmental coordination and strengthen tax coordination and tax protection. The tax authorities should strengthen cooperation with public security, culture, electric power, streets, industry and commerce, establish a regular contact system, and organize democratic tax assessment meetings to ensure smooth information flow and information sharing. Solicit opinions extensively, and determine the fair and reasonable tax burden to the maximum extent. Internet cafes that evade taxes are resolutely cracked down according to law. It is necessary to improve the household registration files, start with the ID cards of Internet cafe operators, adopt the practice of household registration files of public security departments, establish and improve a complete household registration collection and management account, and truly achieve a clear base, accurate situation and strict management. Only in this way can the tax revenue of Internet cafes not be lost.