Countermeasures On Tax Sources Management Of Enterprise Income Tax

Tax Sources management of enterprise income tax the base work for revenue department is the great safeguard for taking initiative in tax revenue, carrying out scientific decision and enhancing management ability. In recent years, with the deepening reform for tax collecting system, the revenue department pays more attention for the tax sources management which has a high status in the management of enterprise income tax. Reinforcing tax sources management is the requirement o putting into effect the various tax policies and raising efficiency in collecting revenue. It also the immanent demands for scientific and professional management of enterprise income tax. This paper do the research on Tax Sources management of enterprise income for by theoretical analysis and on-the-spot investigation methods, and give the countermeasures for the Hubei local taxation authority.This paper has six parts. The first part is introduction which introduces the background and meanings of the researches in tax resource management, sums up the materials at home and abroad, states the outline and innovative intentions. The second part gives the definition for enterprise income tax and the management of enterprise income tax, and tells the intents of management enterprise income tax. The third part is the status analysis for the resources management of enterprise income tax for Hubei local taxation, analyzes the three years da.ta in resources management, makes the comparison to neighbor’s provinces. The fourth part states seven problems and reasons for tax sources of enterprise income tax in Hubei local taxation system. The fifth part introduces the successful experience in developed counties such as America, Australia and Canada. The sixth part gives the great suggestions in perfecting mechanism and setting up good environment aspect to solve the problem for tax sources administration of enterprise income tax. The tax sources management level of enterprise income tax in our country is relatively low, this paper combine the concrete situation of Hubei local taxation system to give the suggestion for tax sources management of enterprise income tax in Hubei local taxation system.