| Along with the booming of the regional economy and the growing of the enterprise group,the tax summary has become an important tax system and administration in China.Our country pushed ahead the tax reform in 1994,and it used the method of tax summary in corporate income tax management domain. It allowed agencies to pay the tax on basis of net total profit,so it reduced the tax liability of a company.clearly,it played a positive role.But from the tax practice recent years.the implement of the tax summary has brought some problems to the collection and management departments.The supervision of the tax summary companies is also the weakness of income tax management.According to "the law of income tax for enterprises"which beeame effective on January 1st 2008,whether the enterprise has artificial person qualifieation or not is the unique criterion of independent ratepaying.The law requests that the branch which hasn't artificial person qualification should use gathering ratepaying.The implementation of gathering ratepaying brings some new issues regarding revenue collection and distribution. Studying and solving those issues are the keys of insuring the tax system implementation smoothly.Based on the research of tax departments on Chinese finance and tax system situation,this thesis will study the present tax system and bring forward some viewpoints in order to optimize gathering ratepaying management and revenue distribution between different areas.The first part is an introduction of the paper. It mainly discusses the background and significance, research ideas and methods, the innovations and inadequacies of this paper.It is the general and conmand of the whole paper,in this part,the background is proposed.and in which the corporate income tax policies are implemented.and it gives the elaboration of the main content,the whole paper is conducted in this vein.The second part is the general analysis of the basis of the tax summary.At first,it gives a clear concept to the tax summary.and then it analyzes the tax summary from four aspects.They are the definition of the concept,the increase of the levy efficiency,the balance of the local financial and the reduce of the taxpayers' costThe third part reviews the policies and regulations of corporate income tax on tax summary, analyzing the existing corporate income tax policies about tax summary.And explain some specific regulation about how to withhold the corporate income tax for head office and branches.At first,it gives the specific provisions of the existing corporate income tax policies, quoting some originals from the tax papers;And then, the policies and regulations which are related to gathering ratepaying are inducted;At last.it gives the analysis of the linkages and the logic between the policies.viewing them as an organic whole.The fourh part evaluates the existing corporate income tax policies about tax summary. It evaluates the policies from three viewing angles:the taxpayers,the tax bureau and the income distribution between the local governments.It evaluates the policies from two angles:strengths and weaknesses,and providing bedding and making recommendations for Chapter Six.The fifth part is the positive analysis.It gives a specific example to illustrate the implementation situation of the existing corporate income tax policies.The example of the Yangtse Gorges is quoted in this chapter.showing the matter of departure between the tax base and tax revenue mainly from three sides:the tax payment location,the tax source location and the reasonable of income tax distribution.The sixth part is the suggestions on how to perfect the management of the tax summary.First of all, taking examples from foreign countries.and then giving some suggestions of tax collection and management and income distribution according to the problems when implementing the new income tax policies.According to the six parts' elaboration,we have a clear concept about the gathering ratepaying in existing corporate income tax policies.and some analysis and interpretations are given to the basic policies.In this paper,there are some specific cases.so it shows the readers how to use the existing policies better and easier.for the purpose of explaining from the actual situation,and finding the shortcomings and imperfections about the existing policies.and then we can find the recommendations for improvement in response to these deficiencies.In the recommendations for improvement.it gives a comparative analysis of American policies about gathering ratepaying,the purpose is to find the advantage of other countries,and then we can get a better way to implement our country's gathering ratepaying program.The paper has combinated the theory and practice,analyzing from multi-angle.It reducts the policies to more vivid examples.it enables the practice become easier, and the proposals in the last chapter are also have a strong operational meaning. |
