Analysis On The Problems And Countermeasures Of Corporate Income Tax Collection And Administration Of C District Local Taxation Bureau Of Jilin City

Judging from the current tax system in China,corporate income tax has grown to become the major tax category in China's existing 18 tax categories.With the vigorous development of our country's economy,the overall situation has grown into a high-speed growth model.The scale of business operations has continued to expand,and profitability has continued to increase.The corporate income tax's share of income in all taxes is increasing,not only to raise financial funds for national construction,but also It can adjust the industrial structure and promote enterprises to improve their management and management activities.Not only raise financial funds for the national construction,but also can adjust the industrial structure,and promote enterprises to improve business management activities.However,the calculation of corporate income tax is relatively complex,with many tax-related matters,strong professionalism,and rapid and unwieldy taxation policies.Grass-roots tax authorities are faced with difficulties in the actual management of corporate income tax.Taxation and collection management have,to varying degrees,many loopholes,deficiencies,and management-inappropriate places which can easily cause the loss of state revenue.In addition,with the introduction of “Business tax changed to VAT” throughout the country,the local taxation has lost its grip on “ticket-control taxation” and its traditional mode of collection and management has been impacted.The on-line operation of the “The third Golden Tax Project” and the continuous revision and improvement of the corporate income tax declaration form by State Administration of Taxation,all these factors are constantly testing the management capabilities and level of grass-roots local tax authorities on corporate income tax.This article selected C District Local Taxation Bureau of JiLin City as a case study.Combine with the actual work situation,make a comprehensive and in-depth exploration of the collection and management of corporate income tax in C District Local Taxation Bureau by observing the taxation income of the corporate income tax,monthly quarterly prepayment reporting and annual reporting,taxation follow-up management,law enforcement risk,etc.in C District Local Taxation Bureau,pointing out the problems and difficulties in the collection and management,analyze the reasons for weak management,from four aspects: strengthening the monitoring of corporate income tax sources,strengthening the day-to-day management of corporate income tax,enhancing the level of law enforcement in the tax authorities,and creating a good tax-related soft environment,propose feasible opinions on specific issues,promote the improvement of corporate income tax collection and management measures in C District Local Taxation Bureau,and continuously improve the quality and efficiency of tax collection and management.