Discussion On The Countermeasures Of Optimizing The Enterprise Income Tax Management In Xishui County

With the further deepening of the transformation of tax collection and management mode,the transformation of tax source management from "household management system" to "combination of management and household management".Reform the tax administrator system and the traditional centralized management mode,and realize the transformation of the management function from "household management" to "combination of management and household management".In the context of this reform,as the second largest source of organizational income,corporate income tax has become the focus and difficulty of tax authorities’ management.How to accurately serve corporate income tax payers and how to supervise corporate income tax risk points are the primary tasks of digital tax and smart tax.In this paper,through literature research,comparative analysis,case study,combined with the actual management case of corporate income tax in Xishui County,we analyze the problems in corporate income tax management,analyze the reasons,and propose practical countermeasures.First,it introduces the research background and significance of this paper,expounds and compares the research achievements of domestic and foreign scholars,and puts forward the innovation and shortcomings of this paper.Then,it elaborates the theoretical basis of public management involved in this paper,including public organization management,process reengineering theory,tax compliance management,taxpayer satisfaction management,and introduces the concepts of corporate income tax collection methods,corporate income tax preferences,corporate income tax final settlement,corporate income tax management content,etc.Secondly,it introduces the basic situation of corporate income tax management of Xishui County Taxation Bureau from the composition of the organization,the distribution of enterprise types,the reduction and exemption of corporate income tax,the income of corporate income tax,and the comparison before and after the transformation of the collection and management methods.Later,through Huanggang Xishui Survey and Design Co.,Ltd.,Hubei Puxin Building Structure Co.,Ltd.,Hubei Xishui Huaxing Metallurgical Kiln Co.,Ltd Three typical cases of actual corporate income tax describe the corporate income tax management of Xishui County Tax Bureau by means of data quantification and case analysis.According to the above actual management cases,the study concluded that there are outstanding problems in the enterprise income tax management,such as the quality of the tax staff,the follow-up management of enterprise income tax,the verified collection,the final settlement,and the management of non resident enterprise income tax,and analyzed the causes of the problems from the perspective of tax law system,tax authorities,taxpayers,and data support.Finally,with the support of a large number of research data and documents,the paper puts forward suggestions on optimizing Xishui County’s enterprise income tax management from five aspects:improving the talent training mechanism,improving the level of tax administration by numbers,enhancing taxpayers’ compliance,changing the collection and management methods,and standardizing the grass-roots tax law enforcement inspection.