Research On The Problems And Countermeasures Of Tax Regulation Of Newly Established Corporations

In the background of the innovation of commercial registration system,the tax registration system of newly established corporations also occur a series of changes.Tax regulations which aim at newly established corporations draw the attention from tax department.Especially in the past few years,the economic growth rate was breathtaking.The Chinese government attaches great importance to the development of industry.A large number of small and medium-sized enterprises have sprung up rapidly.At the same time,the problems arising from the large number of new enterprises are also more serious.The problems contain escape tax registration,submit spurious tax-related information,and make use of the government fostering policy to seek illegal profit and etc.Therefore,it is very important to strengthen taxation supervision over all the new enterprises.Based on this background,this dissertation has launched a series of studies on the tax regulation of new enterprises.This dissertation starts from the related theories of public management,new public service and tax regulation and the following research based on a big amount of reference.And then on the basis of understanding the research results of tax regulation and tax management at home and abroad,the research work starts from the actual situation of newly established enterprises in district B of city Tianjin.Through the form of questionnaire survey,a certain number of questionnaires were issued to the grass-roots cadres of the tax system in district B.After collects and organizes large amount data,the dissertation explores the regulation loopholes and shortcomings which exist in the service.Later,through positive analysis and certain numbers charts and graphs,the dissertation analyzes the existence problems and the reasons of them.By using the experience of tax regulation for companies both at home and abroad,the dissertation gets new inspiration together after comparing with the work practice before in this area.Finally,after in-depth research of district B in view of the field situation,the dissertation offers countermeasures from the aspects of establish tax regulations,improve the inspection frequency,improve the mechanism of information sharing,make clearly standardization of intermediary agencies,creating a law-abiding society environment and etc,which aimed at the tax regulation problems among most of the newly established enterprises,in order to achieve the purpose of strengthening tax supervision and provide reference for subsequent management work in the future.