On Refinement Administration Of Enterprise Income Tax

As the third important tax of China, the enterprise incomes tax had not become the main taxation for a long time. Therefore, although the enterprise incomes tax administration is a systematic job with strong requirements of policies, operation and technique, it did not get enough emphasis, which brings about the troubles as indefinite residence registration, unclear tax source, inaccurate data, and low application of informatization. As the structure of ownership, the way of production management, and finance accounting, are moving towards diversity, the management of enterprise incomes tax will encounter more and more new challenges and problems.The characteristic of this paper lies in that it analyzed and demonstrated the necessity of refinement administration as well as its detailed measures through the way of empirical research, the carry-out of tax official's refinement administration on enterprise incomes tax in X city as the example. We can learn some of their experience on tax assessment .0and CTAIS operation regulation in practical job. Moreover, the paper used charts and tables to complement the words related.The paper consisted of four parts. The first part is the introductory statement. The background of choosing this topic: to introduce the significance of research on the minute administration of enterprise incomes tax; to observe on some relating literatures; to ascertain the way of empirical research as the main method. The second part is the outline about relative theories about the refinement administration of enterprise incomes tax. Firstly, it summarized the theory source of the refinement administration of enterprise incomes tax, including scientific management, overall quality management, zero defects management and target management as well as their inspiration to refinement administration. Then, limited the connotation on refinement management of enterprise income tax, elaborated it's four characteristics as well as eight request. Taking the experience of X city's national tax bureau as an example, the third part introduced the background, development course, result obtained and questiones still remained of carrying out refinement managemen of enterprise income.The fouth part is the part to carrying on the discussion and drawing on the conclusion .It putted forward six aspect proposals: governing the tax legally is the objective point; the innovation on theory is the power; the innovation on organization is the foundation; the construction in the official troops is the key; the construction of system is the safeguard; the construction in informationization is the support.In the single categories of taxes administration, the enterprise income tax administration by difficult, numerous, thin to be always famous.Adding on January 1, 2008 to get up implements "Enterprise Obtained Tax law", the future of the enterprise income tax management will be to have a renewal and bigger space. Therefore, the research which does to the refinement administration of the enterprise income tax must be developed and extends, then it can meet the needs of the tax administration .