The Research Of Classified Management In Enterprise Income Tax-For Example Shan Xian Local Tax Bureau

As well known, the corporate income tax is involved in the most aspects wiht the most complex calculations, therefore the difficulty of its collection is the highest in all taxes. Because for a long time the tax system thinks highly of the turnover tax but not the income tax, the taxation management for the corporate income did not get enough attention. The management methods are relatively extensive, and the present situation of the collection is not optimistic. Theoretically, the category management for the corporate income tax is an effective way to improve the quality and the efficiency of its collection and achieve the fine management for it. While, it is an important ealistic question for the category taxation administration that how to practice the category management for the corporate income tax.In this thesis, the author studied and analized the practice of the category management in Shan xian local tax bureau based on Taylor's scientific management theory, Deming's quality management theory and Barreto's ABC analysis, combined with the author's working experience in the tax system. The author believed that from a practical point of view, the category management is effective in promoting the tax collection and management in Shan xian local tax bureau. Especially in the manament for the mining industry, the method is unique and a meaningful reference for other tax authorities. In the basis of lessons learned, the author developed and improved the model of the category management for the corporate income tax by the overall, systematic, simple and realistic principles. The new model of the category management was proposed and discussed according to the support from organization, human resource, system, technology and evaluation. Limited by the author's knowledge and awareness, there could be many flaws in this article, which needs the critics and corrections from every teacher and reader. Hope that the caregory management model for corporate income tax built in this paper could be a reference for other colleagues working in the tax system.