企业所得税核定征收问题初探

Probe into the Problem of Authorizing and Collecting the Enterprise Income Tax

论述了企业所得税核定征收的有关规定和存在的问题,分析了影响企业所得税核定征收的因素,并提出了完善征收工作的建议。

This paper expounds some relevant provisions and problems existing in authorizing and collecting the income tax, analyzes on the factors influencing the enterprise income tax＇s authorization and collection, and advances some suggestions on perfecting the collection work.