论我国现行企业所得税制度教程.docVIP

我国现行企业所得税制度 摘要 企业所得税作为我国税收的主体税种之一,对我国企业所得税制度的不断改进和完善是构建和谐税收关系和市场经济发展的必然需求。新法体现了科学发展观和完善社会主义市场经济体制的总体要求，按照“简税制、宽税基、低税率、严征管”的税制改革原则，借鉴国际经验，建立各类企业统一适用的科学、规范的企业所得税制度。然而新的企业所得税法实施两年多以来，在企业所得税征管过程中也暴露出了许多新问题、新情况，为了保证企业所得税法的有效实施，保障企业所得税收入的应收尽收和税收政策的效应，提高税收的公平性和效率性，需要促进企业所得税征管水平的不断提高。 关键词：企业所得税，税收制度，税收征管 Chinas current corporate income tax system Abstract Enterprise income tax as one of the main taxes, and continue to improve and perfect the system of corporate income tax revenue is to build a harmonious relationship between economic development and the inevitable market needs. The new law reflects the scientific concept of development and improvement of the overall requirements of the socialist market economic system, according to Jane tax system, wide tax base, low tax rates and stricter tax collection tax reform principles, drawing on international experience, the establishment of uniform application of scientific enterprises of all types, standardized corporate income tax system. However, the implementation of the new enterprise income tax law more than two years in the corporate income tax collection process also exposed many new problems and new situations, in order to ensure the effective implementation of the corporate income tax law, protection of corporate income tax revenues due taxes and tax policy the effects of tax increases fairness and efficiency, the need to promote corporate income tax collection and management level continues to increase. Key words：Corporate Income Tax，Tax System, Tax collection 目录 摘要 I Chinas current corporate income tax system Abstract II 目录 III 前言 1 一、企业所得税的概念和意义 1 二、我国企业所得税概况 1 三、我国企业所得税制度实施中存在的问题 2 （一）企业所得税管理权限划分面临新的矛盾和困难 2 （二）总分支机构汇总纳税问题依然突出 3 1、税收跨地区转移问题严重，引起企业与当地政府之间的矛盾。 3 2、对总机构管理分支机构的涉税事项不易确定 3 3、现行汇总纳税办法加重了企业和税务部门的税收成本 4 （三）对非居民纳税义务的判定难度大，源泉扣缴落实不到位 5 1、缺乏规范、统一的管理规程 5 2、判定非居民企业的纳税义务相对困难 5 3、对常设机构的判断难点大，难以按境内外工作量确定所得税计税依据。 6 4、扣缴义务人税款扣缴难以到位 6 （四）企业所得税征管基础薄弱，管理水平有限 6 （五）管理力量不足，人员素质亟待提高 7 五、完善我国个人所得税制度的具体对策 7 （一）统一内外资企业所得税法 7 （二）统