Improvement Of Enterprise Income Tax Collection And Management System

As known to all, it is not optimized about the whole status of collection and management about income tax in our country. The sound of innovation is very high. There's various reason about this problem. Such as the tax department execute their job not well, or the enterprise has poor consciousness of rate paying. But the uppermost factor is that our country's currently system of income tax is not consummate, and there's much abuse in the system. These abuse result in many problem in management about income tax. And the two kinds of income tax systems have affected the development of Chinese enterprise and the development of social democracy socialism market economy.This paper is based on the theory of tax system construct. The main constitution of the f tax system theory is tax-optimized theory. In short are the principle of efficiency and equity. But equity and efficiency are conflict because of avail. The most optimized tax system can incarnate both efficiency and equity. Because of one country impose tax can cause negative effect, affect the supply of labor force and reduce the devotion of produce factor. It can debase the welfare of whole society. And Adam. Smith discusses this theory in his literature . Thus the design of tax system must base on tax principle of tax, and the theory about tax design is to measure and choice the principle of tax all-around, correspond the contradiction about every principle, consummate progression income tax system, which can make the management of income tax reach optimization state.At the same time, this paper combines the theory and fact; link the condition that the author works in grass roots, this paper researched the practice of Linyi city. Discussed lots of problems about the management of income tax in microcosmic domain. And analyzed the circs about the management of income tax in our country by lots of basic data and economic theory. Specially combined the fact of the development of our country's economy and the actuality of coexistence of tax and fee. Validate the actuality about collection management about income tax in our country, bring forward the plan and the measure about consummate the collection and management about income tax in our country.