《企业所得税存在问题及改革对策研究》》-毕业论文.doc

PAGE 精品 毕业论文（设计） 题 目： 企业所得税存在问题及改革对策研究 系部名称： 经济管理系 专业班级： 学生姓名： 学 号： 指导教师： 教师职称： 2012年5月28日 摘 要 随着我国社会主义市场经济体制的逐步建立，特别是加入WTO后，我国税制面临着同国际惯例接轨、同世界税制协调的任务，改革现行的企业所得税制度已势在必行。本文主要运用文献法研究企业所得税的问题，对我国现行企业所得税制存在的若干问题进行了一定的研究与分析，包括政策方面存在的问题和管理方面存在的问题，提出了改革内、外资企业所得税、缩小税法与财务、会计制度的差异、充实基层管理力量，努力提高税务人员的专业技能、统一企业所得税的征收方式、国、地税之间的信息互换、联系交流要网络化、制度化等建议，得出了在认清现实的基础上展望未来，加快企业所得税制的改革与完善，从而为各类市场主体提供一个稳定、公平、透明的经济竞争环境，充分发挥所得税的宏观调控作用的结论。 关键字：企业所得税??存在问题??宏观调控 The research and the reform countermeasure of Enterprise income tax problems Abbstract Along with our country socialist market economic system gradually established, especially after joining the WTO, Chinas tax system facing to conform with international convention, the same world tax coordination task, reform the existing corporate income tax system has be imperative. This article mainly uses the method of enterprise income tax issues, active to our country enterprise income tax problems were studied and analyzed, including the problems existing in the policy and management problems, put forward the reform inside, foreign capital enterprise income tax, reducing tax and financial accounting system difference,, strength of their grass-roots management, and strive to improve the tax personnel professional skills, unification of enterprise income tax, land tax, country between the information exchange, link exchanges to networking, system change wait for a proposal, that in reality based on looking to the future, accelerate enterprise income tax system reform and perfect, so for all types of market main body to provide a stable, fair, transparent economic competition environment, give full play to the role of macro-control of income tax of the conclusion. Keywords: enterprise income tax problems of macro-control 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc324009891 一、企业所得税法运行中存在的主要问题 PAGEREF _Toc324009891 \h 4 HYPERLINK \l _Toc324009892 1.1