Summary Of Tax Management And Tax Allocation Under The New Income Tax System

According to "the law of income tax for enterprises" became effective on January 1 2008, if the enterprise has artificial person qualification is the unique criterion of independent ratepaying. The law request the branch which haven't artificial person qualification gathering ratepaying. The implementation of gathering ratepaying brings some new issues regarding revenue collection and distribution. Studying and solveing those issues are the keys of insureing the new tax system implementation smoothly. According the research achievements of tax deparyments and China finance and tax system situation, this thesis will study the new tax system and bring forward some viewpoints regarding optimizing gathering ratepaying management and solveing revenue distribution between different areas as below.At first, revenue management has been combined with specification inside and cooperation outside. That means management framework has been established from four aspects, smoothing management responsibility, establishing counterpart system, setting up income tax information platform and establishing professional management team. The second, revenue distribution uses the model which combines with horizontal distribution and vertical distribution, revenue distribution and finance distribution. That means revenue distribution issues in different areas have been solved in revenue level distribution using fact method; upright revenue distribution in central government and local government; specifying finance distribution.The innovations of this thesis are as below: 1.Bringing out interactional management system should be established between high level and low level, among different areas. 2. Bringing out using four-fact method to distribute level revenue in different areas, to consist the revenue and tax sources. 3. Bringing out sharing all the income tax between the central government and local government, implementating upright revenue distribution. 4. Bringing out using integration-fact method of income and payment to transfer finance payment in local government, future promoting harmony development in different areas.