Research On The Problems And Countermeasures In The Management Of Enterprise Income Tax In County A

For a long time,due to wide coverage of economic activities,complex calculation,various circumstances and highly political of the enterprise income tax,enterprise income tax management are less valued comparing its management difficulties,which hinders the scientific development of the enterprise income tax management.The first position of tax collection and management is at the grass-roots level.The tax authorities and tax personnel at the grass-roots level are the first line of tax collection and management,but the tax authorities at the grass-roots level are always weak in the collection and management of enterprise income tax,and there are also many loopholes in the management.After research and study of enterprise income tax management of County A,many hidden management loopholes are revealed and identified,despite the fact that its enterprise income tax revenue increased year by year.By literature research and empirical analysis,the paper discovers and summarizes below management problems,as shortage of personnel,weak capabilities of personnel,weak follow-up management of enterprise income tax preferential events,and unclear definition of enterprise income tax collection approach.The management level of tax bureau of County A far less meet country's standards and requirement.Then taking local bureau tax situation into consideration,the paper proposes some suggestions to help solve these problems,as improving personnel training mechanism,strengthening follow-up management of enterprise income tax preferential events,enhancing training and reviewing of tax year-end final settlement,standardizing the assessment and collection of enterprise income tax in advance,etc.After study of the weakest part of enterprise income tax management of County A and in-depth analysis of various factors affecting enterprise income tax management of County A,a series of feasible suggestions to strengthen the management of enterprise income tax management of County A is raised.With above analysis,it is expected that the way to improve enterprise corporate income tax management method of County A is developed and efficiency and effectiveness of enterprise corporate income tax management method of County A is much improved.