Research On The Problems And Countermeasures Of Corporate Income Tax Collection And Administration In D City Tax Bureau Of Yanbian Prefecture

Taxes are the main source of revenue,and the local economy depends on whether taxes can be collected in full,and improving taxpayer compliance is the main way to increase tax revenue.With the introduction of policies to support the development of enterprises in China,new enterprises have become a high growth trend.As the second most important tax among the taxes that enterprises need to pay,since the corporate income tax involves income,costs and expenses,it supervises the business management activities and financial activities of enterprises in the process of taxation,and promotes enterprises to continuously improve their comprehensive business production capacity.The implementation of corporate income tax tax incentives can also control the industrial structure and carry out environmental management.The corporate income tax is levied on the net income,and the economic development and the improvement of the profit level of enterprises,the corporate income tax can raise a large amount of financial resources for the national construction for the benefit of the people.After the reform of national and local tax collection and management system,social security and medical insurance and other non-tax income are transferred to the tax bureau for collection,but the personnel are not transferred,and the grassroots taxation authorities are responsible for collecting all kinds of taxes and fees,and the calculation of corporate income tax is more complicated than other taxes,which requires strong accounting expertise and checking experience,and the tax policies are constantly updated and difficult to master,so the tax source management department has a lot of difficulties in the actual management of corporate income tax.It is difficult for the tax source management departments to manage the enterprise income tax in practice,and there are more problems in the collection and management,which may easily cause losses to the national tax revenue and unfair phenomena,and reduce the satisfaction and compliance of taxpayers.This paper uses literature research method,interview analysis method,questionnaire survey method and other research methods to analyze the current situation of enterprise income tax collection and management in D city,and outlines the problems of grassroots taxation authorities in the implementation of preferential enterprise income tax policies and management of prepayment and remittance,namely,the implementation of preferential policies for agriculture,forestry,animal husbandry and fishery projects,the implementation of the policy of accruing deduction for enterprise R&D expenses,the implementation of the policy of accelerated depreciation of fixed assets The problems are the implementation of preferential policies for agriculture,forestry,animal husbandry and fishery projects,the implementation of the policy on the deduction of R&D expenses of enterprises,the implementation of the policy on accelerated depreciation of fixed assets,and the low quality of declaration data in the prepayment stage of small and micro enterprises,the lax audit of tax refunds in the remittance stage,and the difficult management of aggregated taxation of cross-region operation.Targeted countermeasures were proposed: strengthening field inspection to understand the scale of agriculture,forestry,animal husbandry and fishery industry,allocating tax administrators by industry management,strengthening policy counseling for enterprise financial personnel,focusing on training for tax cadres in tax service hall,improving incentive mechanism to encourage tax cadres to study,and strengthening cooperative management among departments in different regions.It is hoped that the research on the countermeasures of the problems of enterprise income tax collection and administration in City D can provide feasible ideas for the improvement of the quality and efficiency of enterprise income tax collection and administration for the grassroots taxation authorities nationwide,and at the same time can increase tax revenue for the less developed regions in China,thus boosting the local economy.