企业所得税的分类分层管理研究——以南京市国家税务局为例的中期报告.docxVIP

企业所得税的分类分层管理研究——以南京市国家税务局为例的中期报告 摘要： 本文通过对南京市国家税务局企业所得税分类分层管理的研究，发现其实现的可行性和优越性依然存在如下问题：其一，对于政策修改的动态性反应不足；其二，对于纳税人个体差异化的管理观念还需进一步强化；其三，对于税务局自身体制变革与创新改革的深入推进亦需加强。 本文旨在通过对南京市国家税务局企业所得税分类分层管理实践的剖析，为今后类似的税务局改革提供一些启示和指导，并为学术界提供一些实践案例和经验总结。 关键字：企业所得税，分类分层管理，国家税务局，南京市 Abstract: Through the study of the classification and hierarchical management of enterprise income tax by the National Taxation Bureau of Nanjing City, it is found that there are still the following problems in its feasibility and superiority: first, insufficient response to the dynamic changes of policies; second, the management concept of individual differences of taxpayers needs to be further strengthened; thirdly, the deepening of the tax bureaus own institutional change and innovation reform also needs to be strengthened. The purpose of this paper is to provide some inspiration and guidance for similar tax bureau reforms in the future, and to provide some practical cases and experience summaries for the academic community through the analysis of the practice of classification and hierarchical management of enterprise income tax by the National Taxation Bureau of Nanjing City. Key words: enterprise income tax, classification and hierarchical management, national taxation bureau, Nanjing City