企业所得税征管:问题与对策

Corporate Income Tax Collection and Management:Problems and Countermeasures

我国企业所得税征管环节存在不少亟待解决的问题,如税源监控不到位,服务意识待提高;汇算清缴制度不规范;纳税评估流于形式等。因此,应对纳税人科学分类,加强日常监控;核实税基;优化服务以降低纳税成本;规范企业所得税征管环节的各项管理;强化纳税评估,提高信息化程度,为企业营造出公平的纳税环境。

China＇s corporate income tax collection and management links there are many problems to be solved, such as the monitoring of tax sources are not in place, a sense of service to be improved; final settlement system is not standard; tax assessment of mere formality. Therefore, the response to the scientific classification of taxpayers, strengthen daily monitoring; verification of the tax base; optimization services in order to reduce the cost of paying taxes; standardize the corporate income tax collection and management aspects of the management; strengthen the tax assessment, to improve the level of information technology, to create a fair tax environment for businesses.