企业所得税制度与管理存在的问题及改革意见

The Problems in Enterprise Income Tax System & Management and Their Solution

解决企业所得税存在问题的对策是继续深化所得税分享体制改革,充分调动中央和地方积极性.单独对所得税进行考核,建立税源监控和评估体系.统一内外资企业所得税制度,建立产业政策导向与区域发展战略导向相协调的所得税优惠机制.杜绝越权减免税,清理检查现行优惠政策.正确处理税法与财务会计制度的关系,贯彻税制方便易行原则.理顺征管关系,取消汇总合并缴税的办法.建立和健全企业所得税的规范化管理体系.合理设计管理体系,加快信息化建设步伐.

The solution to the problems in enterprise income tax is to deepen the reform of tax system and arouse imposition enthusiasm a(?) state and local levels. The author holds that income tax should be checked individually, tax payers should be supervised and assessed, rational tax policies should be worked out, and standardized menagement system should be established to stop remitting tax illegally.