The Research On The Management Issues Of Business Income Tax Of Chinese Grass-roots Tax Authorities

Business income tax is the second largest tax of our country, it is in an important position in the state’s tax occupies and it is the most complex, the most difficult to management. Business income tax management as an important part of tax management, so Business income tax has its general character: its purpose is to regulate the tax collection and payment, guaranteeing the tax revenue of the state; its method is through the tax registration, the management of account books and documents, tax declaration, tax collection, tax inspection etc.But the base of our country business income tax are special, the differences between tax and accounting, the method of payment is special, business income tax management compared with other tax management has its particularities. Those specials decide that the grass-roots tax authorities face some special situations and problems in the Business income tax management.The main content of this paper is the management of business income tax in China, through the analysis of the grass-roots tax authorities in the management of Business income tax, explored and improved the practicality of the methodes of Business income tax management. The main content of this paper is divided into five chapters:The first chapter: introduction. discussed the background of the thesis and the research significance, the domestic and foreign research literatures, the contents and the methods of the research,the innovations. The second chapter: analysis of business income tax management theory. The first is introduced the management theory of business income tax, the second is analysis the commonness and differences between the business income tax management and tax management.The third chapter: analysis of business income tax management-- for example of W city. Through the analysis of present situation of W business income tax, putting forward some problems in the management of the tax authorities: the problems of division management authority,the level of business income tax management is not high, the management are backward, the lack of innovation, the lack of means, the tax authority management personnel quality needs to be improved, the lack of external environmental management of income tax.The fourth chapter: reference the management experience of foreign business income tax. Through elaborating the western developed countries in the management of tax registration, tax declaration and payment management, tax inspection, information tube tax, summarized the management of foreign business income tax on China’s management of income tax implications.The fifth chapter: the advices to enhance China’s business income tax management. Mainly from the increased income tax management level, innovation of business income tax management methods, improve the tax organs; strengthen the construction level of business income tax collection and management of the external environment.