Strengthening Enterprise Management Of Income Tax

In recent years, along with China's rapid economic development, tax revenue to maintain a steady, rapid growth, corporate income tax revenues in the proportion of the entire tax revenue increasing, the role of regulation in the national economy is also growing. However, the current corporate income tax collection and management are still many weak links, the tax loss is very serious. The quality of the management of tax collection, tax revenue is directly related to the functional role into full play. New Enterprise Income Tax Law and the promulgation of implementing regulations to further improve the corporate income tax, and any tax system must be effective through the tax collection and management to run, there is no good and effective collection and management, even the best systems can only flow in the form. In tax collection and management of many factors, "sources of revenue management is the core of the work of tax collection." Good grasp of the basic sources of revenue management work in order to continuously improve the quality of tax collection. Therefore, as a grass-roots tax authorities, and how effective corporate income tax base to carry out management activities, how to translate into potential revenue sources become more important.Firstly, from the corporate income tax sources of revenue management with the concept of a theoretical analysis of sources of revenue management, from tax compliance, information asymmetry and risk management point of view of the sources of revenue management in the theoretical and practical significance, and determine the focus of corporate income tax sources of revenue management is the tax base monitoring, analysis, and tax assessment tax sources. In this paper, the Inland Revenue Department, East area of Shijiazhuang City sources of revenue management for the corporate income tax empirical research, from the tax starting the actual work, summarizes the current management of corporate income tax base and practice of the main achievements in the presence of specific issues and causes, and solve these problems, corporate income tax sources of revenue management with developed countries, advanced concepts, practices and experiences of corporate income tax sources of revenue management presented the general idea, the introduction of risk management concepts and new public management ideas for grassroots sources of revenue management departments to further strengthen the corporate income tax sources of revenue management to improve the corporate income tax earnings quality, and made specific recommendations and practical measures.