我国企业所得税征管权问题的思考与对策——以江西省为例的综述报告.docx

我国企业所得税征管权问题的思考与对策——以江西省为例的综述报告

Abstract:

InordertopromoteChinaseconomicdevelopment,inrecentyears,theStateAdministrationofTaxationhascontinuouslyimprovedthepoliciesandmeasuresofenterpriseincometaxcollectionandmanagement.Meanwhile,italsoactivelyexplorednewmodelsofenterprisetaxadministration,buttherearestillsomeproblemsinspecificpractice.Thispaperstartsfromtheanalysisofthecurrentsituationofenterpriseincometaxcollectionandmanagement,andthenexplorestheproblemsandchallengesofenterpriseincometaxmanagementinJiangxiProvince,givingaseriesofsuggestionsforimprovement.

Keywords:enterpriseincometax,collectionandmanagement,stateadministrationoftaxation,JiangxiProvince.

Introduction:

Asthemostimportantsourceofrevenueforthegovernment,enterpriseincometaxhasalwaysbeenanimportantissueinthetaxsystem.Inrecentyears,withtherapiddevelopmentofthenationaleconomy,enterpriseincometaxhasbecomeanimportantindicatorofthenationaleconomicstrength.Asaresult,thecollectionandmanagementofenterpriseincometaxhavebecomeincreasinglyimportant.Thestateadministrationoftaxationhascontinuouslyimprovedenterpriseincometaxpoliciesandmeasuresandactivelyexplorednewmodelsoftaxadministration.However,therearestillsomeproblemsinspecificpractice.ThispaperaimstoanalyzetheproblemsandchallengesofenterpriseincometaxinJiangxiProvinceandtoproposesuggestionsforimprovementbasedonthecurrentsituationofenterpriseincometaxcollectionandmanagement.

1.CurrentstatusofenterpriseincometaxcollectionandmanagementinChina

Withthedevelopmentoftheeconomy,thecollectionandmanagementofenterpriseincometaxinChinahaveundergonegreatchangesinrecentyears.Thestateadministrationoftaxationhascontinuouslyimprovedthepoliciesandmeasuresofenterpriseincometaxcollectionandmanagementandacti