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The Research of Our Country Business Income Tax Collection and Management Problems

Author: LiuXiangQing
Tutor: ZhangZuo
School: Dongbei University of Finance
Course: Finance
Keywords: administration of tax collection business income tax business income tax collection and management
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 303
Quote: 0
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Abstract


As a part of income tax theory, Business income tax theory is Included in the theory of income tax.The existing research results of enterprise income tax concluded the discussion of the theory and practice. It Introduced company income tax base, tax burden shifted, enterprise income tax’s function and other aspects.From the 19 th century since eighty s research, we can find that research of western company income tax focuses on the empirical analysis and evaluation effect of the current company income tax policy, use it as a base for the government public policy. The study on the basic theory has no major breakthrough.From the domestic enterprise income tax theoretical research aspect, our country basically is in the introduction, digestion stage. In the current domestic textbooks, the enterprise income tax’s theoretical analysis is basically to draw lessons from western corporate income tax theory. In our country existing related research monograph, it generally only makes an overview of the western corporate income tax theory. Although many domestic scholars major in China’s enterprise income tax specific issues do more in-depth study, but the enterprise income tax management system study are mostly scattered in some research results.To establish a scientific, rigorous, efficient and reasonable tax system, is one of the important factors to promote economic development. Below condition of socialist market economy, the enterprise income tax is to realize the rational allocation of economic resources to the important means, the role of intuitive and effective. Enterprise income tax relative to other taxes, have policy sex strong, complex calculation process, easy to operate and several other features, it runs through the whole process of the production and operation of enterprises, enterprise of each economy business, and almost all of the income tax is closely related to. Enterprise income tax is an important part of national financial revenue, in the regulation of country, enterprise and individual interests relationship plays a very important role. Strengthen the administration of enterprise income tax, the tax authorities to strengthen the tax source monitoring, improve tax collection and management quality, critical.To further improve enterprise income tax management, to make it scientific, professional, sophisticated level, can better achieve the corporate income tax revenue, regulating the economy and maintain national tax rights function. Progress of economy of current our country faced is still very complex, to give full play to the central raised taxes on" hurried development, structural adjustment, push reform, focusing on" security role, our research of enterprise income tax management is important.This paper aims to study the enterprise income tax collection and management problems, according to the enterprise income tax and puts forward the specific measures for the collection, strive to make the system of enterprise income tax collection and management countermeasures. This paper is mainly divided into five parts:The first part:introduction. This paper mainly focus on the background and research significance, research ideas and methods, as well as the innovations and deficiencies.The second part:taxation management and collection of enterprise income tax on the general analysis, including tax general analysis and enterprise income tax collection and tax collection and the relationship between the two piece of content, made clear in this paper to study the enterprise income tax collection of the general and specific properties.The third part:the current enterprise income tax collection and management methods of analysis, including the administration law under the general management and enterprise income tax law under special management approach. Special management approaches are mainly from the total organization, affiliated enterprises special tax adjustment, non-resident tax management of enterprises and real estate enterprises in four aspects to carry on the analysis.The fourth part:to analyze our country enterprise income tax collection and management of the current situation, it puts forward our country enterprise management problems and causes. The problems include tax authority is not clear, total body consolidated tax payment and tax withholding non-resident enterprises.The fifth part:from the perspective of system and management, it puts forward the Countermeasures for enterprise income tax collection and management, it gives recommendations of tax jurisdiction division and non-resident enterprise tax policy from system level, improve tax collection and management quality.

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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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