我国企业汇总纳税问题和对策研究—以秦皇岛为例.pdf

Abstract Abstract According to The Law of Income Tax for Enterprises ,which became effective on January 1th 2008, the person in charge of the enterprise should be responsible for handing in the tax. Its branches which do not have the equal qualification should be included in tax collection. The system of this kind of gathering tax collection helps to make the enterprise become more powerful and prosperous. It can also improve the ability of resisting market risks. However, some new issues regarding revenue collection and distribution emerge in the process of implementation, such as the deviation from tax collection to the source, the regional competition, weakening the power of tax authorities, so on and so forth. To make sure the successful conduct of the tax collection, we should make it the key part to study and solve these problems. This thesis will study the new tax system and bring forward some viewpoints on improving the regulations of tax collection and balancing the revenue distribution. At the same time, the thesis bases on the practical situation of tax collection in Qin Huangdao Bureau of Revenue on the setting of the current income law. Generally speaking, the author thinks that we should make specification inside combined with cooperation outside. First, establishing management framework specifically from every aspect , such as making the power of management clear, forming the system of a complete set, setting up information platform for income tax , innovating in methods of inspectation , and so on. Second, combining horizontal distribution with vertical distribution, revenue distribution with financial distribution. Third, making revenue distribution from central government to local government in order to balance the revenue distribution. Key words Income tax for enterprises Gathering tax Collection revenue distribution