| The enterprise income tax is a category of taxes that people in the world think its influence is broadest, its calculation is most complex, and its collection is most difficult. There is a kind of view in the Western country: one state's administration ability depends on the capacity of tax collection, but the capacity of tax collection depends on the capacity of the enterprise income tax collection. This explains the enterprise income tax collection is of difficulty and importance to a certain extent.The present enterprise income tax system in our country was established in 90's of the last century. Tax-sharing system has been put into practice thoroughly in our country in 1994. According to the enterprise administration subordination relations and the economical nature, the enterprise income tax was divided into the central income and the local income, and was separately collected by National Tax bureau and the place tax bureau. Along with the development of socialist market economy, the malpractice of this tax system appears day by day. It has already restricted the state-owned enterprise reform and the establishment of modern enterprise system, hindered the fair competition and the coordinated development of region economy, and affected the tax revenue collection efficiently and monitoring the tax source effectively.To perfect financial and taxation system further, State Council decides to put the Tax-sharing system reform into practice from January 1, 2002. The main contents were that except few peculiar industry and enterprise, all the enterprise income tax revenue was taken in halves respectively by the central government and the local government in 2002. The proportion has become 6 to 4 since 2003.Its change depends on the coming development.The reform made it clear that the income tax of the enterprises registered newly in the administrative department for industry and commerce since January 1, 2002, were collected by National Tax bureau. The reform made the financial resources in the central government strengthened, played an important part in industrial arrangement and the development of national economy. But it also brings about some new problems in the collection administration of the enterprise income tax. For example, the local government began grabbing the tax sources because the reform of Tax-sharing system of the enterprise income tax influenced the local revenue; The enterprise income tax collection was repeated or missed because the boundary of the rights is difficult to regulate; It was unfair to the enterprises because the administrations did not carry out the law of tax in the same rule; The cost of tax administration increased, and the waste of resources was serious; The cost of taxpayers was raised ,which was against the principle of serving the taxpayers and making the tax payment convenient.The research method of the essay is combination of actual investigation and theoretical analysis, the combination of the norm analysis and demonstration analysis, the combination of quantitative analysis and qualitative analysis. The essay also refers to the theory of the common policy and tax revenue principle, and takes the enterprise income tax administration of Jiang xi province for an example, analyses the current problems of the enterprise income tax administration in our country. Then the essay draws abroad experience in the view of our national condition, analyses the benefit from the optimization angle, and thinks it is a best choice that the right of the enterprise income tax administration is carried out by National Tax bureau. The enterprise income tax should be set up as the share tax being to give first place to central authority. The income tax revenue belongs to central authority exchequer. Then the central government sets up a proportion and subdivides the revenue to the local government according to the certain proportion. So the powers of the enterprise income tax legislation and interpretation belong to central authority here. After the enterprise income tax is collected and administrated by National Tax bureau, the tax agency and the relevance branches in our country should cooperate to make great efforts to structure the new situation actively. Concrete measures are as follows: formulate laws of collection and administration of the enterprise income tax in order to make it clearer who has the right and make the right more legal and solemn; Adjust the present policies, block up the policy leak, guard policy against branch righteousness; Tax branches should change the working idea from "managing" to "services"; Boost the changes of the idea of collection and payment, let the taxpayers examine the tax sources and pay taxes by self; Make out the tax plan scientifically and rationally, promote collection and administration according to laws; strengthen examination and appraisal, defend order and fairness with taxation affairs; Integrate human resources , improve the ability to collect and administrate the enterprise income tax. Besides, the country should perfect local taxation affairs system as soon as possible, form main body categories of local taxes, perfect transfer payment system , ensure local financial resources. The tax agency should build up harmonize mechanism and accelerate normalization construction in order to realize sharing information resources.Believe that the new fair impartial and rational situation of the enterprise income tax collection and administration will certainly come true in the future before long. |
