Research On The Problem Of Enterprise Income Tax Collection And Management In A District Local Taxation

Reform and opening up 30 years,with the rapid development of China’s economy and society,enterprise income tax authorities of tax collection environment had a tremendous change.Specific performance is the number of registered enterprises registered sustained growth,diverse types of registered enterprises,production scale is becoming more diverse.Present tax authorities for corporate income tax management tools over a single,lack of recognition of the sources of business and the risk of tax avoidance,the regulation of tax sources can not be achieved effectively.Especially in recent years,China’s economic development there is a new normal tax as a reflection of social and economic development "baromcter",the development of social and economic change has also led to the emergence of new Tax Administration normal.2015 SAT formulated the "" Internet + Tax "Action Plan" of the Internet innovation and the combination of tax collection,enhance the level of tax collection and modernization.The biggest challenge how to change the tax collection philosophy tax cadres,enhance corporate income tax source management tools to adapt to the new normal tax collection,to achieve "Internet + tax",to maintain sustained and rapid growth in corporate income tax revenue,is the current tax authorities need to be addressed.In this paper,A District Local Taxation Bureau,for example,a long period of field research on its actual corporate income tax collection situation.A District Local Taxation Bureau has the following four outstanding issues in corporate income tax collection and management,you can not fully grrasp the business tax-related information discovered through research,tax management means a single,lower level,the tax assessment work a mere formality,false corporate tax returns and other issues.For find out the problem,explore the reasons,learn from the advanced experience of international tax administration proposes to enhance the collection and overall quality binding A District Local Taxation Bureau to the actual situation,to broaden the collection of information sources,to improve the tax sources management level,strengthen tax assessment,carry out tax compliance education the proposals to mitigate the a District Local Taxation Bureau corporate income tax source management risk,significantly improve the quality of the purpose of corporate income tax collection.The main reseaich methods are literature research,case analysis,field survey,comparative analysis.Significance of this study is mainly reflected in the following three aspects,first,help to improve the enterprise income tax department tax collection capacity,the second is to enhance compliance with tax law in favor of the taxpayer,the third is conducive to improve service levels,establish harmony with taxpayers levied relationship.