Research On The Problems And Countermeasures Of Corporate Income Tax Collection And Management In Yangzhou City

Enterprise income tax is the second major tax in the current tax system structure in China.It plays an important role in organizing fiscal revenue and controlling economic development.In the 40 years of reform and opening up,the tax system of our country has undergone great changes,the environment of corporate income tax collection and management has changed,and the status of corporate income tax collection has become increasingly prominent.The proportion of corporate income tax income in the total tax revenue is relatively stable.In recent years,the number of business households and tax revenue has shown a clear trend of increasing.The enterprise income tax has the characteristics of large scale,complex calculation and strong policy.At present,there are still many problems in the management of enterprise income tax collection in China.Local and municipal tax bureaus are responsible for the tax collection and administration of enterprises within their jurisdiction.Enterprise income tax collection is always the weak link of the basic level tax administration,there are many administrative loopholes and deficiencies.Taking the Yangzhou tax bureau as an example,through the investigation of the current situation of enterprise income tax collection and management of the Yangzhou tax Bureau,the article finds that the enterprise income tax revenue of the Yangzhou tax bureau has increased year by year,and the industry management and the classification management by scale have achieved initial results.Major industry income contributes greatly.The proportion of enterprise income tax revenue in tax revenue is much smaller than the proportion of national income.There are problems such as enterprise income tax declaration management and follow-up management in Yangzhou.The quality of tax personnel needs to be improved,the application of administrative law enforcement risk high and information is low,and preferential policies are not implemented.This paper makes a deep analysis of the reasons for the problems in the enterprise income tax collection and management of the Yangzhou City Tax Bureau,and believes that there is a contradiction between the daily management of enterprise income tax and the implementation of enterprise income tax preferential policy and the current enterprise income tax management needs,and finally combines the reality of the Yangzhou City Tax Bureau.The suggestions and measures to solve the problem are put forward:improving tax policy and improving tax service;Implementation of tax incentives;Strengthen departmental collaboration and improve management;Develop talent training and support team building;Take the merger of national and local taxes as an opportunity to do a good job in income tax management.This article starts from the weak link of enterprise income tax collection and management,carries on the field research to the municipal level in recent years,analyzes the restricting element of enterprise income tax collection and management in Yangzhou,according to the requirements of building service-oriented government,transforming government functions and reforming tax administration system.Put forward the concrete proposal that strengthens enterprise income tax management.Through this study,we hope to find a concrete way to improve the enterprise income tax administration in Yangzhou,improve the level of enterprise income tax administration,and promote the modernization of tax administration in Yangzhou.