In recent years, along with the market economy development, in under
the country preferential policy instruction, the worn out commodity
recycling enterprise gradually has formed the development pattern
which the diversified management way and the many kinds of circulation
channel coexists. The worn out commodity recycling profession
vigorously emerges to prospers the local economy multiplication
development, reduces the national resources to waste and strengthens
the worn out commodity to use the positive promoter action again. But
during the use country to worn out commodity recycling enterprise tax
revenue preferential policy, smuggles, avoids taxes, evades taxes the
phenomenon to be day by day serious, has already had the certain
degree impact to the increment duty movement management mechanism,
causes the national tax money massively to drain. This article unifies
the basic situation as well as the tax affairs work reality which the
present worn out commodity recycling enterprise manages, the tax
affairs institution to this profession management proposed its
existence some question, and aims at these questions to carry on the
corresponding reason analysis thus to find solves these questions
countermeasures.