Research On Problems And Countermeasures Of Collection And Management Of Corporate Income Tax Of Small And Medium Sized Enterprises

Since the third Plenary Session of the 18th CPC Central Committee, the Central Committee of CPC and the State Council made a series of major decisions. Including reforming to increase the proportion of direct taxes, deepening tax system reform; encouraging people to set up business and innovation, dedicated to create a good development environment for SMEs,cultivated and motivated new power of the economic development. The corporate income tax is the kind of this tax that it is accounted for highest proportion in the direct tax, it is closely related with SMEs’ innovation and development.The corporate income tax collection and management environment has a direct impact on the micro behavior of SMEs. Therefore, in order to effectively implement the policy of increasing the proportion of direct taxes,encouraging people to set up business and innovation, it is very important task to improve the corporate income tax regulation, build fair competition and healthy development of the tax environment for company. however, the tax environmental is not good, the SMEs have low tax-compliance, some of them caused by subjective intention to tax evasion , policy understanding deviation , the system is not perfect Intermediary are flooding and other factors, the problem of tax collection and management is still troublesome, tax fairness and efficiency is greatly affected.Base on the materials collected for practice and actual investigation, author choose to research the problems about corporate income tax collection and management of the SMEs.Actually, due to the existence of principal-agent relationship and the small and medium-sized enterprise information-hidden, and the number of asymmetric information emerging, so that the tax authority of country is difficult to clearly master the specific efforts of tax agent, and hard to complete mastering the SMEs’ tax information and tax loss. In view of this background, the article based on accounting information distortion, Intangible assets added, high-tech enterprise certification and the share transfer, starting with these specific cases and using the information asymmetry theory and transaction cost theory to analyze and summarize.The first case is the distortion of the accounting information, it reveals the information asymmetry over a long period of time, due to lack of supervision , the SMEs join the ranks of tax evasion constantly, corporate income tax base been eroded, the actual corporate income tax is far below the theoretical corporate income tax. The second cases of intangible assets added reflects the SMEs escape tax for regulatory loopholes, the tax base been eroded.The third cases is the share transfer ,it reveals the principal - agent Relationship of tax authorities, tax agent choose rent-seeking.The fourth case is the preferential corporate income tax policies for high-tech enterprises,through the analysis of SMEs how to cheat to obtaining preferential corporate income tax , to show the tax efficiency distortion. There were some tax intermediaries involved in the case that the article has enumerated, while it reflects the important characteristic that the SMEs are highly dependent on intermediary agencies.at the same time,it provides a better angle for the analysis of SMEs corporate income tax collection and management. The intermediary is a transaction cost while it has been organized,the intermediary increased information asymmetry, increased the tax cost of SMEs.On the basis of the above research,The thesis put forward relevant measures. the government shoud take Strict intermediary management and control ways for the target of gradually disintermediation. promote the integration of software and information sharing,establish of SMEs accounting and tax service center, improve invoice management, strengthen the management of tax related subjects and improve the system design.