Analusis Of The Causes And Countermrasures Of "Zero Declaration" Of Enterprise Income Tax

According to statistics,in 2018,the proportion of national tax revenue,enterprise income tax accounted for 22%,is the second largest tax category other than value-added tax.Enterprise income tax,as an important tax in the current tax system structure of our country,is an important index to measure the development of enterprises,and also an important part of national tax revenue.However,in recent years,the situation of "zero declaration"of enterprise income tax is very common,and the rate of "zero declaration" of enterprise income tax has always been high,which brings a series of hidden dangers to the tax collection and management of enterprise income tax,and limits the healthy development of tax order,but also affects the national tax revenue,all harm but no profit.The "government work report"in 2019 gave clear instructions on tax cuts,and the announcement of "issues related to the implementation of preferential income tax relief policies for small-scale micro-profit enterprises" by the State Administration of Taxation No.2 in 2019 showed that this policy led to preferential policies for enterprise income tax relief for small micro-profit enterprises.It is necessary to ensure that the state's tax revenue does not fall in a cliff-like manner under the background of tax reduction and fee reduction,and the expansion of the tax source tax increase base has become the focus of the local tax authorities.important measures of the level of collection.Therefore,taking Huludao City as an example,this paper analyzes the causes of enterprise income tax "zero declaration" by reference to domestic and foreign experience and field visits,and extracts the data of enterprise income tax settlement in Huludao City from the third phase of gold tax system in 2014-2018 for quantitative analysis.On the basis of qualitative and quantitative analysis,this paper further analyzes the causes of enterprise income tax "zero declaration" mainly in the external and internal aspects,the external reasons are non-standard enterprise tax declaration,enterprise has no actual business,enterprise enjoys tax policy reduction and exemption,enterprise tax declaration exists tax adjustment,enterprise malicious enterprise false declaration The main reasons for tax declaration are that the concept of enterprise income tax management has not been changed,the tax source management system is not perfect,the follow-up management is not in place,the construction of information management and tax platform is not perfect,the risk of tax administrative law enforcement,the distortion of tax declaration information,and the construction of tax cadre team need to be improved.To this end,combining their own work experience at the grass-roots level,from the human resources management,information construction,tax source management,tax assessment,tax compliance and other aspects of advice,to provide reference for the tax department's enterprise income tax collection and management work,so as to further achieve the expansion of the tax source tax base,to achieve the tax reduction on the basis of the enterprise income tax revenue can still be increased.