Analysis Of The Status Quo Of Enterprise Income Tax Collection And Management Of C County State Taxation Bureau

The corporate income tax as China's current tax structure is an important tax, is a stable government, an important tool for regulation of the economy, and the adjustment is superior to the dominant commodity tax. Enterprise Income Tax work management position in the increasingly prominent, and the proportion of households income taxpayers showing a clear growth trend, revenue growth higher than the same period the growth rate of income tax, corporate income tax revenue has become a new growth point. But corporate income tax has involved a wide range of computational complexity, policy and other characteristics, the current situation of China corporate income tax collection still exist many problems, limiting the orderly development of the tax order. Grassroots tax authorities in tax collection line, assume important responsibilities tax collection. It is the implementation and execution of those specific tax policy, tax collection and management in the "frontier." However, tax collection at the grassroots level, the corporate income tax management has been the weak link, there are more loopholes in management.In this paper, management status C grassroots county IRS tax corporate income tax collection department to conduct research, C county IRS corporate income tax revenue collection, although growing, proportion of the corporate income tax increase year by year, the implementation of industry management and category management increasingly successful, but C County IRS corporate income tax collection are still many problems, corporate income tax returns management and follow-up management is not in place, the grass-roots management staff quality to be improved, there is a risk of tax law enforcement and application of information technology level is not high. In this paper causes of the problems C county IRS corporate income tax collection management made a profound analysis that C County IRS tax monitor, corporate income tax management philosophy, law enforcement risk prevention and control, human resource management four levels with the current corporate income tax management contradictory demands. Finally, C county IRS practical work, proposed recommendations and measures to solve the problem:to strengthen human resource management; strengthen enterprise income tax monitor; the strengthening of the corporate income tax up management efforts; to prevent the risk of tax law enforcement; promote information technology tube tax.The topics from the IRS C County Enterprise Income Tax weaknesses start to restrict grassroots elements of the corporate income tax management depth analysis, followed by decentralization of government functions and approval system reform, strengthening tax administration proposes targeted feasibility Suggest. We hope that through this study, to find ways to improve C county corporate income tax management level, improve the quality and efficiency of the corporate income tax collection and management, promoting the orderly development of the C county corporate income tax collection management.