新企业所得税法实施后的税收征管改进

The Improvement of Tax Collection in Implementing The New Law of the People's Republic of China on Enterprise Income Tax

新《企业所得税法》与现行内外资企业所得税相比,其主要内容和特点表现在纳税人身份的判定和纳税义务的确定,统一税率,规范计税依据的确认,以产业优惠为主、地区优惠为辅的政策导向,整合税收优惠政策以及加强征收管理等方面。新《企业所得税法》的实施对税收征管中的税源管理、税基管理、征管能力、反避税等方面提出了新的要求。企业所得税的征管水平直接关系着税收收入的组织,关系着所得税的调控力度。针对新《企业所得税法》实施后征管的新要求,文章提出,应优化税源管理机制,强化税源监控;深入有效宣传新税法,进一步加强日常征管,全面清理优惠政策,确保所得税政策的全面、准确贯彻执行;优化机构设置,职责合理分工,明晰企业所得税的征管归属;积极推行反避税工作,防止税收流失。

Comparing with the current law on enterprise income tax, the main content and characteristics of the new law on enterprise income tax are on the determination of the identity of taxpayer and their obligation, the unification of tax rate, the standardization of the basis for computation of tax, and so on. Implementing the new law on enterprise income tax makes request on tax source management, capacity for tax collection of tax collection. The author also puts forward such countermeasures as optimizing tax source management system, publicizing the new law on enterprise income law, and promoting the work on anti-tax evasion.