浅析我国企业所得税征管问题及策略（Problems and Strategies of enterprise income tax collection and management in China）.doc

浅析我国企业所得税征管问题及策略（Problems and Strategies of enterprise income tax collection and management in China） Problems and Strategies of enterprise income tax collection and management in China A brief analysis of the problems and Strategies of enterprise income tax collection and management in China 2009-02-03 21:17:27 Abstract: in the world of tax policy and the conditions of domestic macroeconomic environment changes, at present our country enterprise income tax collection and management system, reflected in the tax fairness and efficiency, use of tax on economic structure adjustment, tax collection and management mode and means, tax source monitoring and tax service system and there exist many the problem that has not fully adapt to the objective requirements of the socialist market economy, we must carefully analyze the existing enterprise income tax collection and management issues, specific measures and actively explore the reform of enterprise income tax. Key words: enterprise income tax; collection management; Reform Countermeasures Abstract: In the worldwide basis tax reform policy and the domestic macro economic environment changes under the condition, at present Our country Enterprise income taxs tax revenue collection system, is manifesting the tax revenue fairly with the efficiency, the display tax revenue to economic structure aspects and so on control action, tax revenue collection pattern and method, tax source monitoring and tax revenue services structure has many problems, adapted the socialist market economy objective request not completely, must analyze the question which earnestly the enterprise income tax collection aspect exists, and explores the concrete countermeasure which positively the enterprise income tax collection reforms. Key, word:, Enterprise, income, tax; Collection management; Reform countermeasure Preface The partys the third Plenary Session of the 16th CPC Central Committee through the CPC Central Committee on improving the socialist