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当前山区小水电行业地方税收征管亟待解决因交通不便、财务核算不健全、管理力量不足等因素造成的难题。本文在分析广东省山区某市小水电行业税收征管现状和存在问题的基础上,提出充分利用纳税评估手段、建立配套管理制度等完善山区小水电行业地方税收征管的建议。
At present, local tax collection and management of small hydropower industry in mountainous area urgently needs to solve the problems caused by such factors as traffic inconvenience, unsound financial accounting and insufficient management power. Based on the analysis of the status quo and existing problems of the tax collection and management of small hydropower industry in a mountainous area of Guangdong Province, this paper puts forward the suggestion of making full use of the tax assessment methods and establishing the supporting management system to improve the local tax collection and management of the mountainous small hydropower industry.