Research On Establishment And Improvement Of Supervising And Controlling System Of Enterprise Income Tax Source

Supervision and control of tax resources is a fundamental work in tax administration. It is necessary to strengthen the supervision and control of tax resources during the reform of tax administration. To meet the development of market economy, business enterprise income tax is ranked in the most important kinds of taxes in our country. At present, there is a serious loss in business enterprise income tax and the administration efficiency is still relatively low. There are losing control of system, management and information. A scientific and effective supervising and controlling system of tax source hasn't be formed.Thanks to the guidance of my tutor, I combined the theoretical and practical experiences of these years to complete this thesis. This thesis tries to establish the system of supervising and control tax resourceThat fits the situation of our country with the help of cybernetics and the theory of management and economic, linking domestic condition and international successful experience.This thesis is divided into five parts:ChapterⅠis introduction, giving an analysis of why the topic was chose mainly in light of the current situation of supervising and controlling system of business enterprise income tax source. The innovation points are also be noted in this part.ChapterⅡis a general analysis of supervising and controlling of tax source, including tax resource, supervising and controlling of tax source, as well as the status of our supervising and controlling of tax source. And related researches are reviewed in this part, too.ChapterⅢgives an analysis of the master and objective of supervising and controlling of business enterprise income tax source, and describes how the tax resource is formed and the status of our supervising and controlling of business enterprise income tax source.ChapterⅣtries to study the experience of international. ChapterⅤis the core of this thesis. Based on the study of international and analysis of domestic status, this part tries to establish a model of national supervising and controlling system of business enterprise income tax source, including the professional system and the socialization system.