Dissertation > Excellent graduate degree dissertation topics show

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
Read: Download Dissertation


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.

Related Dissertations

  1. Research on High Efficiency Interior Permanent Magnet Synchronous Motor,TM341
  2. A Study about the Stock Index Future’s Influence on the Stock Market,F224
  3. Yunnan Province, human capital, the network structure of critical efficiency factor,F249.27
  4. The Design and Performance Simulation of External Valve Small Displacement Pump,TE933.3
  5. Analyiss on Dicharge Environment and the Effect of of Dust Electrostatic Coagualation,X701.2
  6. Study on the Exergy Analysis of Photosynthetic Biological Continuous Hydrogen Production System,TQ116.2
  7. A Study of Zhu Xi’s Thoughts on Politics and Administration,B244.7
  8. Clarify and Define the Paradigm of Public Administration,D035
  9. Investigation of Fabrication, Characterization and Property of Fuctional Titanium Dioxide Nanoporous Materials,TB383.1
  10. Preparation and Evaluation of Bio-Organic Fertilizers for Effective Control of Root-Knot Nematodes,S476.1
  11. Effect of Nitrogenapplication Patterns on Variation of Soil Nitrate-N and Grain Yield of Wheat and Maize,S512.11
  12. The Comparison and Contrast between the Health Care System in the United Kingdom and That in the United States,R199
  13. The Analysis of the Social Institution of Realization of Individual Value,B038
  14. High Efficiency Management Strategy of Mathematics Class Teaching of Lower Primary School Grades,G623.5
  15. The use of mathematical methods in language teaching,G633.3
  16. Study on Enhance Efficiency and Mechanism of BAC Process for Nitrogen Removal by Preoxidation,X703
  17. Research on Management Efficiency and Mechanism of Soil-Water Erosion in Changting,S157
  18. Differences in Winter Wheat Productivity and Nitrogen Use Efficiency between the Main Varieties Released in Different Times in Jianghuai Area,S512.1
  19. Effects of Different Models of Cultivation Management on Nitrogen and Carbon Metabolism and Grain Yield in Winter Wheat,S512.1
  20. Effects of Spraying Thiophanate-methyl and Mancozeb on Nutrient Quality of Sesame,S565.3
  21. Radiation Transfer Characteristics and Radiation Use Efficiency of Rice,S511

CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
© 2012 www.DissertationTopic.Net  Mobile