新税法框架下如何依法治税加强企业所得税管理(一)（The new tax law under the framework of how to strengthen the management of the tax law of enterprise income tax (a)）.docVIP

新税法框架下如何依法治税加强企业所得税管理(一)（The new tax law under the framework of how to strengthen the management of the tax law of enterprise income tax (a)） Abstract: in this paper the new enterprise income tax law and its implementing rules promulgated after the implementation, it is compared to point, the child is father of the man the new and old law, from a practical point of view, the existence of the enterprise income tax administration law enforcement problems on how to optimize the organization, strengthen law enforcement supervision and management are analyzed, and targeted to find the solutions of the problems, in order to strengthen the administration of collection of enterprise income tax, and provides a feasible reference to improve management level and improve the quality of tax collection. Key words: new tax law tax law optimization personnel income tax management institutions The tax law (especially enterprise income tax) is the foundation and soul of the tax work. Therefore, it is particularly important to strictly regulate the enforcement of corporate income tax law, to implement the new enterprise income tax law in accordance with the statutory authority and procedures, and to achieve strict, fair and civilized law enforcement. Then in the new tax law framework, how to promote the tax law to strengthen the collection of enterprise income tax management purposes? In this regard, the author makes a superficial analysis of the problems existing in the law enforcement of enterprise income tax collection, such as how to optimize the establishment of institutions and strengthen the supervision and administration of law enforcement, and find solutions to problems and Countermeasures in two aspects. First, the analysis of the problems existing in the enforcement of enterprise income tax collection and Administration Over the years, because, there are other corporate income tax system (Law) not only artificially created in foreign enterprise tax burden is not reasonable,