How gas stations control taxes

(1) Set up dedicated personnel and posts to take charge. For tax control IC card declaration and management of gas station enterprises, dedicated personnel should be set up to be responsible for the "Monthly Refueling Information Detailed List of Gas Stations", "Monthly Oil Sales Summary Table of Gas Stations", and "Purchase, Sales and Inventory of Refined Oil" reported by the enterprise during declaration. Check the "Quantity Detailed List" with the data on the fuel IC card and VAT return form, and conduct timely investigations into abnormal situations such as large data fluctuations and low tax burdens. Keep abreast of the company's operating conditions in daily management work, urge the company to establish and improve the daily sales ledger of gas stations in accordance with regulations, and be responsible for notifying the company to maintain tax control devices.

(2) Increase the monitoring of tax sources. The first is to adopt the method of "measurement of sales volume at the station", sending personnel to verify the actual sales scale of gas stations on the spot, using the measurement data as a reference coefficient, and conducting comparative analysis of other gas stations to grasp the actual tax burden that gas stations should achieve. The second is to increase routine inspections of gas stations. After the tax control device has been running for a period of time, gas stations will always find ways to evade taxes. Therefore, strengthening regular tax inspections on gas stations is a traditional but not outdated means. The content includes meter reading and observation of actual sales density. After reading the meter, no record is left to the gas station. It is only handed over to the person in charge for registration and signature and then taken back. At the end of the month, it will be compared with the sales reported by the person in charge. Anyone who commits fraud will be severely punished. This approach can reduce the chances of manipulation by gas stations, thereby effectively preventing the loss of tax revenue. The third is to strictly enforce the ledger registration system and strengthen daily management. Gas stations must strictly record sales on a daily basis, maintain balances on a monthly basis, and submit accompanying documents when declaring taxes. After review, the grassroots collection authorities will enter the relevant refueling information into the gas station tax control management system.

(3) Implement the "actual consumption method" to deduct taxes. That is, the output tax of the current month is deducted from the input tax of the sales quantity of the current month. As general taxpayers, gas stations enjoy input tax deductions. Some gas stations adopt the method of purchasing more and selling less, preventing them from generating taxes that month or even for several months to come. In order to ensure that taxes are balanced and fully deposited into the treasury, and to prevent the loss of actual generated value-added tax due to sudden closure or bankruptcy of gas stations, it is recommended that taxes be deducted monthly according to the "actual consumption method".

(4) Strengthen gas station tax assessment. The VAT assessment of refined oil retail units is a special component of the tax assessment of general VAT taxpayers. The author believes that a set of tax assessment methods for refined oil retail units can be established, and the "Monthly Information Detailed Table of Gas Stations", "Monthly Oil Sales Summary Table of Gas Stations", and "Detailed Table of Purchase, Sales and Inventory Quantities of Refined Oil Products" found in the declaration Gas stations that are inconsistent with the read gas IC card and value-added tax return data or have other tax problems are listed as tax assessment targets this month and will be transferred to the tax assessment post for tax assessment. Tax audits will be carried out for those that are lower than the minimum tax burden standard.

(5) Improve a unified and standardized management system. It is recommended to formulate tax collection and management measures for the gas station industry, issue unified circulation documents, and clarify standardized operating procedures, including the installation and maintenance of tax-controlled refueling machines, the initialization of tax control devices, and the reading and receiving of data from tax information cards. Submission of tax returns and attachments, identification and deduction methods for self-use oil, oil storage, oil pouring, and oil testing, definition of tax collection methods, implementation of tax assessment and tax inspection, handling of violations at gas stations, etc. Specific assessment and accountability measures must also be formulated for the behavior of industry management personnel who falsely register changes in tax sources, falsely seal or unseal dispensers without authorization, falsely approve pouring oil, and self-test oil use.

(6) Strengthen departmental unity and coordination. The installation of tax control devices basically ensures that the sales volume and sales volume of gas stations are reflected. However, in order to more accurately reflect their operating conditions, it is necessary to control the import of oil products. By controlling the import customs, we can accurately understand the inventory situation and prevent tax evasion such as "off-book operations" or "loan operations". Currently, each gas station is managed by many departments (currently, taxation, industry and commerce, public security, technical supervision and other departments are responsible for inspection and management of gas stations). However, because each department operates independently, the national tax department cannot fully control the quantity of oil in the tank. and inventory status. In order to coordinate and unify the control of oil entry points and the extracorporeal circulation of oil, the author suggests that relevant departments should establish a joint agency to conduct unified management of oil tanks at gas stations.