Enterprise Income Tax Monitor Thinking

This article is based on the theories of enterprise income tax and accounting, From supervising and controlling tax source, drawing experiences from the west countries who have the better mechanism of how to supervise and control the tax , joining together the native supervising and controlling, after analyzing how to afnrm and calculate the income sum ,how to supervise and control, put forward the method of how to supervise and control the income sum which should be taxed .From estimating the business enterprise income should be taxed, analyze the method of supervising and controling enterprise income before taxing, established and analyzed the model of income predicting ,and tested the reliabilities . Finally, confirmed the mode after analyzing the efficiency and system choosed by how to supervise and control business enterprise income in our country.The preface part gave an analysis of why the topic was choosed, in circumstance that the liquidity and variety of tax source is strengthening greatly, and the tax revenue run away badly, point out the special position and the important meaning of supervising and controlling the new economic situation. Then the basic conception of supervising and controlling was given after considering thoroughly from recognizing the basical things of supervising and controlling of tax source. Discussed the purpose and positions of supervise and control in revenue from tax managing, introduced the circumstance abroad about the supervise and control of tax source. This text contents is divided into three parts totally:The first part is a general analysis about the supervise and control of business enterprise tax income. At first, This part analyzed how to the choose the master of supervising and controlling business enterprise income tax resource in our country, finalized the master and demonstrated the meaning of it. Then confirmed the object of supervising and controlling business enterprise income tax resource, attached important to how to definite the business enterprise income tax resource, and how to calculate and monitor and control it. At last I put forward the index sign of incomesum proceeds and methods of how to monitor and control.The second part describes the forecast model of supervising and controlling the business enterprise income tax resource. From the angle of how to estimate the business enterprise income tax income, I analyzed the method that business enterprise income tax supervise and control and the calculation model of the macroscopic income. Putting forward the methods of business enterprise income tax resource how to be supervised and controlled. Established and analyzed the models from predicting of supervising and controlling in amount fixed. And then, tested the models with analysis of examples, finally make a judgment of possibility after analyzing the evolution of the models.The third part is an analysis of efficiency of supervising and controlling, business enterprise income tax. First analyzed the connotation of efficiency of revenue from tax, and then analyzed in general, and put forward that supervising and controlling can lower tax cost and enhance efficiency in taxing and managing. Finally the choice of system of enhancing efficiency of supervising and controlling tax is advanced, according to our country, drawing lessons from the abroad, put forward the choice which enhance supervising and controlling business enterprise income efficiently. The first is to establish the system of valuation of business enterprise income tax; the second is to establish the system of business enterprise income tax sharing informations with other branches; The third is to establish the system of supervising and controlling key tax source; The fourth is to establish the system of reporting the important periodically.The aim of this thesis is to find out the possible methods in keeping with modern business enterprise in supervising and controlling income tax source from researching.