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A Study on Optimizing the Efficiency of Management of Corporate Income Tax in China

Author: GuanNuanHua
Tutor: WeiLang
School: Jinan University
Course: Finance
Keywords: Enterprise Income Tax administration efficiency
CLC: F812.42
Type: Master's thesis
Year: 2010
Downloads: 185
Quote: 0
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Abstract


Currently, the domestic economy has maintained rapid growth, and become diversified and globalized. The awareness of paying taxes has been strengthened while resources of tax administration are limited. Under this circumstance, how to grasp the internal rules and study the issue of enhancing the administrative quality and efficiency of Enterprise Income Tax is very important. This article focuses on finding an effective way to optimize the administrative efficiency of Enterprise Income Tax based on the research of the current situation of China for a practical reference. The article is divided into four parts; the main contents are as follows:The first part introduces the background and significance of the research, and reviews research status and development trends both in China and abroad.The second part describes the theoretical basis of the whole article, and clarifies the concepts of the nature, efficiency and administrative efficiency of Enterprise Income Tax.The third part studies analyses the main factors influencing the administrative efficiency of Enterprise Income Tax, such as complexity of tax system, setting of administration organization, the collection methods, the role of information technology support, human resources and social environment. The article stresses on the influence of collection methods based on the specific circumstances of A city, and draws a conclusion that under certain circumstances assessing the tax payable of Enterprise Income Tax is more advantageous.The fourth part studies the ways to optimize administrative efficiency of Enterprise Income Tax at a micro level, and proposes the following points:Firstly, to improve the administration mode of classification, distinguishing key tax sources and non-key tax sources. Special enterprises and issues should be administered professionally and tax assessment should be strengthened. Secondly, to promote methods of assessing tax payable appropriately and pay attention to the promotion objects and identification procedures. Thirdly, to develop administrative spaces of tax sources, to further standardize administration, to give full use of agent services and to improve the social sharing of tax-related information. Fourthly, to improve the supporting level of information, specifically including the realization of the daily electronic administration, tax services network and information degree of data analysis. Fifthly, to build a high quality administrative team of Enterprise Income Tax through measures of establishing a training system of specialized human resources and increasing efforts to train professional personnel.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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