A Study On The Application For Enterprise Income Tax Evaluation

Along with the scale of our country's tax revenue extends continuously, the tax revenue run off also increasing continuously. as a complicated and difficult categories of tax, it's runs off is more seriously, improve the method of business enterprise income tax administration and enhance efficiency in tax administration is a very important work. In recent years, the evaluation of tax payment, as an available method to raise the efficiency in tax administration, has received more and more recognition of tax bureaus at all levels, but still being placed in to investigate a stage so far, can not become mature unify of the method and mode, that is also such in the business enterprise income tax, it is have very important meaning that research the application of evaluation of tax payment in the business enterprise income tax administration.From present status of our country's tax administration source, this thesis discuss to the definition, function, purpose and its important meaning of the evaluation of tax payment systematically, defined the content and outside of the evaluation of tax payment, and introduced the circumstance abroad, analyzed the problem of our country on the evaluation of tax payment. On this foundation, this key point of thesis is the method and its application to the evaluation of enterprise income tax payment, based on the analysis about the characteristics and mechanism of enterprise income tax, set up the index system of enterprise income tax payment evaluating, explained the calculation of each index and it's function in the enterprise income tax detail, formed the method and the index system of enterprise income tax payment evaluating, make it simple and practical, can be used scientifically and effectively. At last, this thesis analyzed the application on the enterprise income tax evaluation through a case.