(a) the realization of sales revenue is not declared and the tax declaration data is false. Because gas stations operate around the clock, are widely distributed, have many ways to purchase goods, and have a large flow of customers, the number of tankers is often inconsistent with the declared number, and it is difficult to verify the actual inventory and account table, which brings difficulties to daily tax collection and management. Some gas stations don't declare sales income for taxable activities such as shops attached to gas stations, promotional gifts, auto parts repair and replacement, and some gas stations even hang sales income on "accounts receivable", so the quality of tax declaration can't be guaranteed.
(2) The problem of off-board oil sales is serious. The main performance of off-board oil sales is that after the gas station buys the refined oil, it is directly sold to small gas stations, or directly to factories, professional fleets and agricultural users, without selling it through tax-controlled tankers; Light oil (gasoline and diesel) for motorcycles, taxis and personal consumption is usually sold by scales or oil drums, and it is not sold by tankers. At present, off-plane sales have become the main means of tax evasion in gas station industry. Because it is difficult for tax authorities to control off-plane sales, the national tax revenue is greatly lost.
(3) There are problems in the installation and use of tax control devices. As a commodity, tax-controlled tanker is different from other commodities and should be regarded as a special commodity. Because there are problems in its use, it affects the interests of users, but also the interests of the country, resulting in the loss of tax revenue. First, the use and management of refueling machines are chaotic, and the number of tax control machines is inaccurate, while the tax authorities are only in charge of tax work and cannot solve the problem technically. For the hardware problems in the daily use of tankers, the manufacturers of tax-controlled tankers can't solve them in time, which causes the refueling quantity of refueling enterprises to be inconsistent with the declared number. Because the oil price fluctuates with the market demand, and the competent tax authorities can't check the parameters of the tax control machine regularly, the recorded amount of the tax control machine will always be less than the refueling amount because of the price fluctuation. Second, the tax control management system of gas station lacks practicality in actual use, and the utilization rate of the system is low, which fails to fully play the role of tax control supervision. For example, for the changes in the sales quantity, amount, deduction quantity and tax payment of refined oil in each gas station, it is impossible to use the system to form horizontal or vertical comparison information in time, and it is impossible to count the required data. At present, it is necessary to cooperate with the manual recording account to sort out and use the system data.
(D) The financial system is not perfect. The Measures for the Administration of Value-added Tax Collection of Retail Gas Stations of Refined Oil stipulates that gas stations engaged in the sale of refined oil products, regardless of whether their annual taxable sales exceed1800,000 yuan, shall be managed according to the general taxpayers of value-added tax. The financial information of some gas stations is incomplete, the financial system is not perfect, and the financial accounting level of financial personnel is uneven, so it is impossible to set up account books and accurately calculate sales according to the provisions of general taxpayers of value-added tax. In particular, the financial accounting level of some small gas stations is low, and it is difficult to guarantee the correct accounting of sales.
(5) The tax authorities are lax in tax control supervision and daily management. At present, the tax authorities generally do not manage the retail gas stations of refined oil products in place, and they have not set up a special person to be responsible for the daily management and monitoring of the gas stations. The taxation based on the data recorded by the tax control device is not perfect in some details, and the tax problems of enterprises cannot be found in time according to the changes in the data declared by enterprises. First, the management of refined oil sales quantity deduction is chaotic. At present, the tax authorities have not paid due attention to the approval and actual deduction of the amount of deduction, which makes enterprises declare the amount of deduction without obtaining the corresponding reply, and the deduction greatly exceeds the amount of deduction approved in the reply. Taxpayers who accept the declaration of refueling enterprises can only grasp the amount of enterprise deduction according to the "amount of oil to be deducted" reported in the Summary Table of Monthly Sales of Oil Products at Gas Stations. The tax control management system of gas stations does not involve the function of recording the amount of enterprise deduction every month, and the tax office has not set up a corresponding account, which makes it possible for refueling enterprises to have the phenomenon that the amount of annual deduction is greater than that approved by the turnover tax department. Second, tax control supervision is weak. At the time of tax declaration, the declaration personnel only check the logical relationship between the monthly refueling information list of gas stations, the monthly oil sales summary list of gas stations and the inventory list of refined oil products reported by enterprises and the data on the refueling IC card and the value-added tax declaration form, and lack of post-event investigation on the phenomenon of data inconsistency, thus losing the significance of tax control management. The lax supervision over the accounts of gas stations has caused some gas stations to be unable to make detailed records of on-board and off-board sales due to imperfect financial systems, resulting in inaccurate reporting data.
Suggestions on perfecting tax collection and management of gas stations
From the practical point of view, the current operation mode and tax collection and management of retail gas stations of refined oil products have their particularity, and special measures can only be taken to solve special problems. To strengthen the collection and management of gas stations and plug the loopholes of tax evasion, the author believes that the following measures should be taken.
(1) Intensify publicity. Some consumers neither refuse nor report to the tax authorities the behavior of enterprises not issuing invoices or issuing white invoices, but only covet "cheap", which invisibly encourages the arrogance of illegal owners and seriously damages the national interests. We should intensify propaganda, encourage taxpayers to pay taxes in good faith, enhance consumers' understanding of taxpayers' rights and obligations, and create a good tax administration atmosphere.
(2) Strengthen the monitoring of tax sources. One is to adopt the method of "measuring the sales volume at the station", send personnel to approve the actual sales scale of gas stations on the spot, and compare and analyze other gas stations with the measured data as a reference coefficient to grasp the actual tax burden that gas stations should achieve. The second is to increase the routine inspection of gas stations. When the tax control device runs for a period of time, gas stations always try their best to cheat and evade taxes. Therefore, strengthening the routine tax inspection of gas stations is a traditional but not outdated means. The contents include meter reading and observing the actual sales density, etc. After meter reading, the gas station is not reserved, only the person in charge of the meter is registered and signed, and then brought back. At the end of the month, according to the reported sales situation, those who cheat will be severely punished. This practice can reduce the chances of gas stations cheating, thus effectively preventing the loss of taxes. The third is to strictly register the ledger and strengthen daily management. Gas stations must strictly record the sales situation on a daily basis, keep monthly balance, and submit the attached information at the same time when filing tax returns. After examination, the grass-roots tax collection authorities will input the relevant refueling information into the tax control management system of gas stations.
(three) keep abreast of the dynamics of tax sources. Because the domestic refined oil market price is in line with the international market and the market floating price is implemented, the refined oil price changes frequently. The price of oil directly affects the data statistics of tax-controlled tankers, and the registration and reporting system of oil price changes should be implemented for gas stations. When the tax authorities issue a "price change table" to gas stations, it is required that gas stations fill in all the sales prices of the oil products they operate in the table at the beginning of each month, and in case of price changes within one month, fill in the time of price changes, oil products types and changed prices in detail, and adjust the unit price of tax-controlled tankers simultaneously.
(four) the establishment of a special post is responsible for. The tax-controlled IC card declaration and management of gas station enterprises should set up a special post, which is responsible for checking the data on the gas station monthly refueling information list, the gas station monthly sales oil summary list and the refined oil purchase and sales inventory list reported by the enterprise with the data on the refueling IC card and the value-added tax declaration form, so as to investigate the abnormal situations such as large data fluctuation and low tax burden in time. In the daily management work, keep abreast of the business situation of the enterprise, urge the enterprise to establish and improve the daily sales ledger of gas stations in accordance with the regulations, and be responsible for notifying the enterprise to maintain the tax control device.
(five) the implementation of the "real consumption method" to deduct taxes. That is, it is calculated by deducting the input tax of the sales quantity of the current month from the output tax of the current month. As a general taxpayer, gas stations enjoy input tax deduction, and some gas stations adopt the method of buying more goods and selling less, which makes it impossible to generate tax in the current month or even in the following months. In order to ensure that the tax is balanced and fully put into storage, and to prevent the sudden closure or bankruptcy of gas stations from causing the loss of actually generated value-added tax, it is suggested to deduct the tax according to the "actual consumption method" every month.
(6) Combining the tax management of gas stations with tax assessment. The value-added tax assessment of retail units of refined oil products is a special part of the tax assessment of general taxpayers of value-added tax. The author thinks that we can establish a set of tax assessment methods for retail units of refined oil products by combining the management system of value-added tax for retail units of refined oil products in the second phase of Golden Tax, which will be launched soon. The gas stations found in the declaration, such as List of Monthly Information of Gas Stations, List of Monthly Oil Products Sold by Gas Stations, List of Quantity of Oil Products Sold and Stored by Oil Stations, and other tax problems are listed as the targets of this month's tax assessment, and they are handed over to tax assessment posts for tax assessment, and tax inspections are carried out for those below the minimum tax burden standard.
(seven) to strengthen the unified coordination of departments. The installation of tax control device basically ensures that the sales volume and sales volume of gas stations are reflected. However, in order to reflect its operation more accurately, it is necessary to control the import of oil products. Holding the import customs can accurately understand the inventory situation and stop the phenomenon of tax evasion such as "off-account business" or "borrowing business". At present, there are many departments in charge of gas stations (tax, industry and commerce, public security, technical supervision and other departments are currently conducting inspection and management of gas stations), but the national tax department cannot completely control the quantity and inventory of oil products in the tank because of the fragmentation of each department. In order to coordinate and control the entrance of oil into the tank and the extracorporeal circulation of oil, the author suggests that all relevant departments should set up a joint organization to manage the oil tanks of gas stations in a unified way.
(eight) improve the unified and standardized management system. It is suggested to formulate tax collection management measures for gas station industry, issue unified circulation documents, and define standardized operation procedures, including installation and maintenance of tax-controlled tankers, initialization of tax-controlled devices, data reading and receiving of tax return information cards, submission of tax returns and attached materials, identification and deduction methods for self-use oil, oil stored on behalf of others, oil used for testing, definition of collection methods, implementation of tax assessment and tax inspection, and illegal handling of gas stations, etc. Specific assessment and investigation methods should also be formulated for the behavior of industry management responsible personnel who falsely register tax source changes, falsely seal or unseal tankers without authorization, falsely approve oil backflow and self-test oil use.