(2) Strengthen the monitoring of tax sources. One is to adopt the method of "in-station sales measurement", send personnel to verify the actual sales scale of gas stations on the spot, compare and analyze with other gas stations with the measured data as the reference coefficient, and grasp the actual tax burden that gas stations should achieve. The second is to increase routine inspections 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 Therefore, strengthening the daily tax inspection of gas stations is a traditional but out-of-date means. The contents include meter reading and observing the actual sales density. After reading the meter, you don't reserve a gas station, just let the person in charge of reading the meter register and sign it, and then bring it back. According to the reported sales situation at the end of the month, those who cheat will be severely punished. This practice can reduce the chances of cheating in gas stations, 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, maintain the monthly balance, and submit the attached materials at the same time when filing tax returns. After the basic tax collection authorities audit, the relevant refueling information will be entered into the tax control management system of the gas station.
(3) Implement the "material consumption method" for tax deduction. That is, the output tax of the current month MINUS the input tax of the sales quantity of the current month is calculated. As a general taxpayer, gas stations enjoy input tax deduction, and some gas stations adopt the way of buying more and selling less, resulting in no tax revenue in the current month or even in the next few months. In order to ensure the balance of taxes, put them into storage in full, and prevent the sudden closure or closure of gas stations from causing actual value-added tax losses, it is suggested to deduct taxes according to the "actual consumption method" every month.
(4) Strengthen the tax assessment of gas stations. 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 a set of tax assessment methods for retail units of refined oil products can be established. The monthly information list of gas stations, the monthly oil sales summary list of gas stations, and the inventory list of refined oil products found in the declaration are inconsistent with the data read by IC card and VAT declaration form, and there are other tax problems, which are listed as the tax assessment objects of this month, and submitted to the tax assessment post for tax assessment, and the tax inspection is carried out for those below the minimum tax burden standard.
(5) 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 clarify standardized operation procedures, including installation and maintenance of tax-controlled tankers, initialization of tax-controlled devices, reading and receiving of tax declaration information card data, submission of tax declaration and attached materials, identification and deduction methods for oil for self-use, oil storage on behalf of others and oil for testing, definition of collection methods, tax assessment and implementation of tax inspection, and illegal handling of gas stations. Specific assessment and investigation methods should also be formulated for the behaviors of industry management responsible personnel, such as falsely making out tax source change registration, falsely opening or unsealing tankers without authorization, falsely making out oil reflux approval, and self-testing oil use.
(6) Strengthen the unified coordination of departments. The installation of tax control devices basically ensures the sales volume and sales volume of gas stations. However, in order to reflect its operation more accurately, it is necessary to control the import of oil products. Holding the import customs clearance can accurately understand the inventory situation and put an end to tax evasion such as "off-account business" or "loan 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 inspecting and managing gas stations), but the national tax department cannot completely control the quantity and inventory of oil products in the tank because of the division of various departments. In order to coordinate and control the oil entering the tank and the external circulation of oil, the author suggests that all relevant departments set up a joint organization to manage the oil tanks of gas stations in a unified way.