近年来,随着社会主义市场经济的发展和人民生活水平的提高,车辆运输业已成为一部分群众脱贫致富的重要门路,社会拥有量逐年递增.由于车辆税收征管工作点多线长,税源分散,偷逃税收现象一直得不到有效遏制.为了进一步规范运输行业税收征管.方城县地税局于1996年3月成立了交通运输税务所,对全县各种大中型客车、货车、出租车及农用车的营业税、所得税、车船税实施专业管理.新的机制运行后,有效地遏制了税收的跑冒滴漏,强化了征管,增加了收入.1996年全县运输行业实现税收127万元,比上年同期增长165%.今年元至3月份已组织车辆税收45万元,较上年同期增长200%.一、实行车辆税收专业管理的具体做法 In recent years, with the development of the socialist market economy and the improvement of people’s living standards, the vehicle transport industry has become an important part of the masses to get out of poverty and become prosperous, and the social ownership has been increasing year by year. Tax evasion phenomenon has not been effectively curbed.In order to further regulate the tax administration of the transport industry.Fangcheng County Local Taxation Bureau in March 1996 set up a transportation tax office, the county’s various large and medium-sized passenger cars, trucks, taxis and agricultural The sales tax, income tax and travel tax of the car were put under professional management, and after the new mechanism was put into operation, the levying and leaking of tax revenues were effectively curbed, which intensified the collection and management of revenue and increased the revenue. In 1996, the tax revenue of the transportation industry in the county was 1.27 million yuan, An increase of 165% over the same period this year yuan to March this year has organized a vehicle tax 450,000 yuan, up 200% over the same period the previous year, the practice of a vehicle tax professional management practices