S County Small And Micro Enterprises Income Tax Management Problems And Countermeasures

With the rapid development of economy and society,small and micro enterprises play an increasingly important role.On the one hand,it promotes the growth of national economy to a large extent and injects vitality into economic development.On the other hand,from the social perspective,the stable development of small and micro enterprises solves the employment problem for the country.In recent years,China attaches great importance to the development of small and micro enterprises and provides more policy support for small and micro enterprises,among which,the tax policy for small and micro enterprises to reduce taxes and fees is very strong.However,tax authorities have long paid attention to whether small and micro enterprises enjoy preferential treatment,ignoring the management of tax sources,resulting in the loss of income tax revenue of small and micro enterprises.Based on the current management situation of S county tax bureau,this paper analyzes the final settlement data and risk management data of corporate income tax in recent three years,and deeply analyzes the existing problems of corporate income tax management of small and micro enterprises by taking a typical enterprise with long-term losses but still operating as a case.Through data analysis and case analysis,this paper deeply explores and analyzes the absence and causes of corporate income tax management of small and micro enterprises in S county,and puts forward countermeasures and suggestions for corporate income tax management of small and micro enterprises in S county.The research results are based on the analysis of S county small and micro corporate income tax management problems.Problems include absence of daily management of tax authorities,low quality of tax administrators,imperfect internal control mechanism of tax authorities,and inaccurate risk management system.And from the principal-agent theory and the 80th law analysis of the tax authorities and tax personnel behavior of the deep-seated reasons.Finally,from the two aspects of daily management and risk management,put forward countermeasures and suggestions for small and micro corporate income tax management.The author suggests reasonable verification of small and micro corporate income tax to improve the quality and efficiency of tax collection and reduce the loss of tax sources.Strengthening credit management of small and micro enterprises and strengthening the quality of accounting information with the help of accounting agency can promote enterprises to standardize accounting from their own to improve compliance with the tax law.We will improve the supervision and management mechanism of tax officials,improve the incentive and training mechanism of tax officials,and enhance the enthusiasm of tax officials to start their own businesses.From the perspective of risk management,it is necessary to formulate tax risk management methods for small and micro enterprises in terms of policies and systems,strengthen the independence of risk management of small and micro enterprises in terms of institutional setting,accelerate the integration of risk management mode of original national and local taxes in terms of integration system,and set up and constantly revise indicators.The application value of this paper lies in;improving the management ability of S county tax bureau,improving the quality and efficiency of collection and management,and reducing the loss of tax source.S county is a third-tier city with manufacturing industry as the main source of tax revenue.The typical cases and countermeasures in this paper can provide management reference for regions with manufacturing industry as the main source.At the same time,the lack of human resources is a common feature of the county-level tax authorities.The Suggestions of incentive and supervision means can provide reference for the internal management of tax authorities.