A Study On Business Income Tax By The National Tax Bureau Of D City

Business income tax refers to tax on enterprises and other organizations for their production and operating income.Business income tax has an important role in income distribution,increase the national tax revenue and improve the tax consciousness of the citizens.But business income tax is very complicated,and is hard to manage.From the current point of view,national tax bureau has holes,which resulting a huge loss of tax.It is urgent to solve four problems of tax department now.First of all,national tax bureau should analysis the loss of business income tax.Secondly,regulate the collection and management of it.Thirdly,block the holes in the collection and management of it.Last but not least,increase the national tax revenue.This paper started with the concept,and collection and management of the business income tax.Secondly,in manner of empirical analysis,taking D city business income tax for example,made a deep research of the business income tax in 2014.According to the current situation faced by the taxation management in D city,this paper points out the main problems of the business income tax as follows:The first is it is not rigorous of splitting the business income tax collection mode.The second is that the profit of enterprise is too low of lacking effective supervision.The third is industry management is not in place.The last is that tax information management is not very well.Finally,based on the analysis above,this paper highlights the business income tax collection and management countermeasures and suggestions:Firstly,reform the business income tax system.Secondly,develop the environment related to tax.Thirdly,improve the collection efficiency of the national tax bureau.