Research Institutions To PAY Corporate Income Tax Issues

As the socialist market economic system, continuous improvement, modern differentiation and division of social organizations continue to fine institution plays a crucial role in promoting China’s economic development and social progress. At present, I had institutions by reform has entered a critical period, and the existence of many vague points of tax policy provisions of the institution. The second subordinate collection and management suboffice in Hohhot local taxation bureau is the only administrative units specialized Management Branch, bear administrative institutions, social groups, non-governmental organizations and other sources of tax revenue units fine, professional management. Over the years, the corporate income tax paid by institutions and management of difficult confusion, become a stumbling block to branch tax collection work.From the collection of the actual needs of branches, adopting methods inductive analysis, research and comparative analysis, by analyzing the second subordinate collection and management suboffice in Hohhot local taxation bureau of the year 2013 corporate income tax final settlement institution, pointing out that institutions pay corporate income tax problems and identify issues were relevant content from malpractice and corporate income tax law and institutions institutional reason. In order to find reasonable solutions to institutions to pay corporate income tax issues, and put forward the corresponding countermeasures and suggestions to promote more rational institution, standardized corporate income tax.