Corporate Settlement And Payment Of Enterprise Income Tax In Anhui Province: The Status Quo Analysis And Relevance Solution Research Under The New Tax Law Framework

Enterprise Income Tax as the main kind of yield tax is an important component of our country's tax revenue , it also play an vital role in adjusting the interest relationship among state, enterprises and individuals. According to statistic dates of SAT in 2008, Enterprise Income Tax with the increasing contribution rate to tax revenue growth, is already becoming the second largest tax in the scale, hence ,the importance of it in the state tax system is keep growing . Enterprise Income Tax also contribute a lot to the state tax revenue task fulfilled , as playing the role as "automatic stabilizers" to economic , which simultaneity reinforce the functions of Enterprise Income Tax in collecting revenue, regulating economic performance and distributing revenue. The current " Enterprise Income Tax of PRC" has come into force formally in January 1, 2008 .Under the framework of enterprise income tax 2008, this thesis point out not only the existing problems and influence factors ,but also corresponding measures and solutions for governance , in the Enterprise tax administration system of Anhui , based on the thoroughly research of the status quo on the Settlement and Payment of Annual Enterprise Income Tax . In this thesis ,we mainly use quantitative analysis ,factor analysis and survey analysis, which is combined with practical work experience. Firstly, through muti-angles analysis based on the actual data of on the Settlement and Payment of Annual Enterprise Income Tax, this article put forward problems such as the severe transference of existence tax sources ,the imbalance development of different industries , the lack of pillar enterprises ,the lag behind in development of small and medium-sized enterprises and the obviously variances among districts. Then , the thesis analysis the various factors that influence the enterprise income tax , from aspects of the new tax policy , corporate management situation and investment environment in Anhui. Finally , this thesis give a relevant solution from sides of tax policy, tax administration , human resources etc.. we hope this thesis can put forward some useful and constructive advices for relevant government departments, in areas such as administration of enterprise income tax , improvement of investment environment , acceleration of enterprises development .