The Study For The Problems And Suggestions Of Trans-regional Corporate Income Tax Levying Administration

Since the two-step profit-to-tax finished, the branches that can’t build anindependent accounting system will be summarized corporate income tax by thecompany. The aim to do this is to elevate the efficiency of the taxation administrationand to maintain the executive cost for the minimum level.Meanwhile, there is something abnormal appearing objectively--the accordancebetween tax and the taxation source did not go well, namely tax-transfer. This is owingto the trans-regional operation between the corporation and its branches. In order toimprove the situation,with the edited corporation law taking effects, the governmenthave been carried out a series of policies about this aspect. However, that doesn’t havemuch effect on it. That is, there is still some difficulty in the administration of levying.Thus, the report’s target is to reveal the essence of the problem in the practice of the taxlevying via analyzing the degree of the accordance of the tax from taxation source withthe example of the major cities in the province of Zhejiang(rather than Ningbo). Besides,there is some suggestion to solve the problem in the following parts from the sides oftaxation office administration and the corporation. The highlights in this report is theanalysis for the accordance between tax and its source and the suggestion for theimprovement of the administration system.