Management Of Enterprise Income Tax Problems And Countermeasures

The establishment of tax system which is scientific and precise, efficient and reasonable is one of the vital factors in promoting economic development. Under the conditions of the socialist market economy, corporate income tax is a crucial means of achieving rational allocation of economic resources, and its regulating role is intuitive and effective. Compared to other types of taxes, corporate income tax possesses the features of being highly policy-oriented, complex calculation process and difficult operation. It runs through the entire process of production and operations, and it is nearly closely related to each business transaction. Therefore, it is essential to strengthen corporate income tax management and the monitoring of tax authorities for tax revenue sources, and to improve the quality of tax collection and management.The implementation of the new "Enterprise Income Tax Law" challenges the overall strengthening of the tax authorities'management of enterprise income tax. The significant subject facing tax authorities is how to seize the opportunity of the new "Enterprise Income Tax Law" to further enhance the corporate income tax management scientifically, professionally and finely, and how to better achieve corporate income tax revenue, regulate the economy and safeguard the interests of national revenue function. The basis of the current world economic recovery is not solid, and China's economic environment remains very complex. In order to give full play to the safeguarding role of tax in "promoting development, adjusting the structure, pushing reforms, benefiting people's livelihood" raised by the central government, we are supposed to do researches into China's enterprise income tax management problems and countermeasures and this is especially important.This study content is divided into six chapters, and the overall structure is as follows:The first chapter mainly deals with the practical significance of strengthening the management of China's enterprise income tax. Currently, China's corporate income tax revenue growth is picking up speed, and the advantage of economic regulation and control have become increasingly prominent, but the difficulty in management and the regulatory requirements are gradually increasing, collection and management to be strengthened, and therefore there is practical significance in the researches into China's corporate income tax management.The second chapter introduces the basic concepts of corporate income tax, the tax levying basis, the research stream, the shifting of tax burden, and the formation and development of corporate income tax system.The third chapter analyzes the management of China's enterprise income tax problems from five areas.1. The distortions in accounting information and false tax eclaration. 2. Tax source management information asymmetry and inefficient corporate income tax collection. 3. The prevalence of false general invoices and the erosion of corporate income tax base. 4. Nominal and ineffective tax assessment. 5. The improvement of tax ministrators'professional quality and responsibility.The fourth chapter analyzes the reasons for China's enterprise income management problems.一,The reasons for the distortions in accounting information and false tax declaration.1. Pursuit of high illegal profits is the root reason for false declaration.2. The citizens'awareness of the rule of law and sense of paying taxes is weak.3. The improper punishment contributes to the occurrence of wrongful acts.4. Loopholes in the financial settlement is facilitated by the lawbreakers.5. Accounting has lost its function of supervision.二,Tax source management information asymmetry and inefficient corporate income tax collection.1. A large quantity of tax information has not been collected and collated.2. Information relevance and timeliness lead low value.3. Poor information processing technology can't be applied in depth.4. Comprehensive conducting taxation system has not fully established.三,Large numbers of general invoices appear, which seriously erodes the tax base.1. Illegal profits drive.2. Not enough attention has been paid to management of the general invoice.3. Poor enforcement of the management system of the general invoice.4. Invoice management and monitoring fall behind.5. To some extent, the emergence of home appliances to the countryside subsidies also contributes to the occurrence of violations of ordinary invoices.四,The analysis of tax assessment problems.1. The legal status is not well-founded.2. Poor practical perability.3. The quality of assessment personnel is uneven.4. The mechanism of supervision and restraint system is not in place.5. The source of axation assessment is not wide.五,The analysis of the reasons why it is hard to improve the quality of personnel.1. Single cadre incentive way and low motivational effect.2. Constrained by civil service wage system, the traditional material incentives are unsustainable.3. Subject to the provisions of the restrictions on the number of staff, the promotion incentive space for cadres is limited.4. Cadres are in the age structure of aging, suffering mental imbalance, and there is a lack of motivating force in the incentives.The fifth chapter deals with the introduction to the management experience of foreign corporate income tax and the reference sense to the management of China's enterprise income tax. Introductions to America's management of tax sources:1. American citizens have a strong sense of paying taxes in accordance with law.2. Tax sources monitoring effectiveness.3. Highly-developed agency system.4. Perfect protective tax and tax administration system. 5. Strict tax audit.The reference sense to the management of China's enterprise income tax: 1. Optimizing the tax culture environment.2. Improving the tax agency and regulating the tax agent market.3. Strengthening coordination among various departments and improving the protective tax and tax administration network.4. Drawing the idea of fine management.The sixth chapter deals with the countermeasures to strengthen the tax revenue administration of China's enterprise income tax. It aims at proposing targeted solutions to China's enterprise income tax administration problems.1. Regulating the enterprise business accounting and improving the quality of tax returns.2. Solving the information asymmetries and raising the level of tax sources monitoring.3. Strengthening the general invoice management and solving the tax loopholes.4. Strengthening tax assessment and increasing the level of monitoring.5. Improving the incentive mechanism and improving the quality of personnel.