Improve The Corporate Income Tax Collection And Management System

In order to conform to the economic globalization and market economy unceasing improvement of trend, establishing a unified, standardized, fair competition in the market environment, making domestic enterprises and foreign capital enterprise in equal competition status. last thirteen years research , debate and intense game later, The enterprise income tax law of the People's Republic of China finally through on March 16, 2007 the tenth National People's Congress by the fifth meeting, On January 1, 2008 officially implemented. The new tax law embodies the overall requirements of the scientific development and improvement of the socialist market economic system, according to the tax reform principle of Jane tax base, low tax rate and strict administration, reference international experience, establish all kinds of enterprise unified enterprise income tax system. But in the past two years, Enterprise income tax collection and management also revealed many new problems and situation.Iin order to ensure the effective implementation of enterprise income tax,protect income tax effect of tax policies and income tax revenue due to taxes. increase government revenue fairness and efficiency, the level of enterprise income tax collection and management need to promote the continuous improvement.This article used normative analysis, empirical study, comparative analysis etc method to study, supplemented by statistical data and survey data, in order to explain the problem,Chapter one introduces the basic theories and concepts of Enterprise income tax collection and management. Chapter two introduces the development and evolvement of enterprise income tax, analyzed income of the enterprise income tax, summarizes the new law after the implementation of collection management problems. Chapter three introduced the advanced experience of foreign tax administration. Chapter four and five implementation process for the new law problems, combined with the adcanced experience of foreign countries, propose a set of concrete and operable solution and measures.This paper propose: 1.through the enterprise income tax assigned to the central to address the central and local government division of the contradiction between the income of tax; 2. futher refine the classification of enterprise income tax management practices. 3. help enterprise to improve internal control of tax, reduce the workload of Tax Assessment.