Research On The Professional Management Of Corporate Income Tax Sources

Tax source management is the core of tax collection and management,its purpose is to ensure tax declaration of authenticity,legitimacy,promote tax compliance,improve the efficiency of tax collection and management.With the development of economy,increasing the number of taxpayers,organizational form and management mode of enterprise diversification,increasing the complexity of the tax source management,difficulty and risk,information asymmetry contradiction have become increasingly prominent between tax authority and enterprises.Traditional way has been difficult to adapt to the requirements of the new situation,we must renew the idea,explore the specialized management of tax sources,improve the quality and efficiency of tax collection.Under this background,this paper uses comparative analysis,literature analysis,quotes datas of the year 2015 as the foundation,summarize the enterprise income tax management status and existing problems,draw lessons from the advanced experience at home and abroad,combined with the enterprise income tax collection and management environment and Qujing status analysis,argues that the introduction of a tax professional management,to strengthen the management of tax risk as guide and subsequent management as the key,is the only way of the enterprise income tax management under the new situation.This paper consists of five parts,the first part is the introduction,which mainly introduces the research background and significance of the study,and introduces the domestic and foreign research trends of the relevant theories,for the full text of the expansion of ideas,pave the way;The second part defines the related concepts,and gives a brief description of the important policies of the enterprise income tax source management;The third part,makes a concrete analysis of the current situation of the XX tax bureau which is typical and representative;The fourth part introduces the foreign income tax source management,learn from the advanced experience of classification management,the application of the third party information and risk management;The fifth part provides some countermeasures to strengthen the enterprise income tax source management from the following four aspects: strengthening the system and personnel security,classification management,follow-up management,information management.This paper introduces the public management theory of enterprise income tax source management to analyse,compared with pure research,highly targeted,especially for the management of enterprise income tax in our city,with a strong operability.