Research On Tax Management Of Corporate Income Tax In Taxation Organizations Of Z County Under The Background Of "Replacing The Business Tax With A Value-added Tax"

Among all the taxes in our country,the enterprise income tax is ranked second,which can not be ignored,and the calculation of enterprise income tax is the most difficult,and it is also difficult to manage.Like all tax administration,the management of enterprise income tax has the same characteristics.It is to restrict the management of various taxes and taxes,and maintain the stability of the national tax as the main management goal.In the process of management,the relevant tax is generally registered,voucher management,tax payment.Declaration,tax collection and inspection and other methods.Similarly,the management of enterprise income tax and the management of other taxes have both commonness and characteristics.In our country,the rules and regulations based on the enterprise income tax are special,there are certain differences between the tax law and the accounting,the determination of the tax base is more complex and the way of tax and tax is more unique.It is precisely because of these special characteristics that the tax authorities at the grass-roots level of our country have some difficulties in carrying out tax administration,and there are many problems.The main content of this paper is the management of the enterprise income tax in China,and on the basis of the research and analysis of the problems arising in the management of enterprise income tax at the grass-roots level,the management system of the current enterprise income tax is adjusted and perfected.The article is divided into five parts in structure.Chapter one:introduction.This part mainly introduces the research significance and background of the article,the current research situation at home and abroad,the contents and methods of the research;the second chapter:the theoretical analysis of related concepts;the third chapter is the analysis of the status of tax administration of Z Tax Bureau under the background of "camp to increase".The first is the analysis of the development status of Z tax bureau,and then points out some existing problems:the problem of division of authority,low management level,backward management method,low quality of personnel,poor management and lack of external environment;the fourth chapter:relevant policy suggestions for the management of enterprise income tax in China.It mainly includes four aspects:management level,management method,internal construction and external environment.The fifth chapter:conclusion and prospect.The research contents and conclusions of the whole article are summarized,and the future development direction is prospected.At the present stage,our country continues to deepen the reform of tax,so the relevant regulations and regulations of enterprise income tax will be perfected constantly,so the research on the management of enterprise income tax is also more meaningful.With the development of tax reform,the relevant tax institutions are also constantly strengthening the reform and innovation of tax management methods,so it is very important to fully excavate the existing problems of enterprise income tax management,which is beneficial to the tax administration of the tax institutions at the grass-roots level.