Research On The Regional Business Tax Management Building Enterprise Income Tax Summary

Regional business enterprise income tax summary management is currently a hot research enterprise income tax policy, but also the new enterprise income tax law needs to be improved after the implementation of an important issue. At present, China’s academic community has consolidated tax policy on regional issues of common-depth research and analysis, presented some similarities in improving tax collection efficiency, improve the regional distribution of taxation, tax coordination mechanism to improve and learn from international experience, etc. The views and recommendations, as a grass-roots tax workers, I found in the implementation of the construction business enterprise income tax policy summary, there are many problems, especially in departure tax and revenue sources, such as inefficient administration, however, access to relevant process literature, we found regional business community on the implementation of enterprise income tax policies summarized special industry-regional business tax system less attention building construction enterprises, construction companies and regional operations applicable policies lags behind, with the current incompatible with the economic situation, in order to better address these issues, this paper through theory and practice, with regional business enterprise income tax policies aggregated basis, and summarized the relevant systems and approaches to policy implementation effect of Dalian as a starting point reflect policy implementation process exposed major problems, analyze the causes of problems, combined with the analysis of domestic and international experience and learn, put forward their own ideas and methods to solve problems, to make the step to improve our tax system summary score agency.