Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax

Research into Classification Management of Enterprise Income Tax about National Tax Departments at the County Level

Author ChenWenBo
Tutor TangHao
School Xiangtan University
Course Public Administration
Keywords National tax departments at the county level Enterprise income tax Classification management
CLC F812.42
Type Master's thesis
Year 2011
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At present, enterprise income tax is one of the main categories in our system tax structure. Enterprise income is to ensure the state’s tax revenue, at the same, to a certain degree, it makes good effects on adjustment of economic structure, in The "11th Five" periods, the enterprise income tax makes the proportion of the steady at15%-18%, so it is becoming more and more important. In2006, State Administration of Taxation formulated and issued The Guiding Suggestion About Classifing Management in Enterprise Income Tax "; In2008, the request was revised and perfect by introducing "classification management, optimization service, verification tax base, perfection assessment, effectiveness evaluation, prevention from dodging tax ", the classification management makes the first place. Therefore, our country pays more attention to classification of management on the enterprise income tax.As is known to all, the enterprise income tax is related to the most complicated links and calculation in the all categories of taxes, the collection is the most difficult in all categories taxes. Because of Attachment weight to indirect taxes and contemptment for income tax, the collection of enterprise income tax management should be pay attention to, especially classification management by County-level enterprise branch, such as classification management mechanism,policy measures, tax assessment and so on, tax assessment is far from optimistic.In theory, the enterprise income tax classification management is to improve the quality and efficiency of tax collection and realize enterprise income tax well management. Therefore, how to enterprise income tax classification management has become a important practical issues for national tax departments at the county level.In this paper launches elaboration from system orchestration theory, information asymmetries theory,tax compliance degree theory, pareto ABC analysis as a theoretical tool, adopting with system analysis and comparison analysis, and combining my working practice.At the first, the paper analysis the problem existing on enterprise income tax classification management in the national tax departments at the county level, such as unscientific on classification management, lack a sound system of policy implementation, lack of attention to tax assessment,and less powerful monitoring strength and so on. Then it analyze the cause of it from classification management concept, the method, the talents they need and information technology level four aspects. Finally as The Guiding Suggestion About Classifing Management in Enterprise Income Tax a guide, analyzes systematically establishment the standard of scientific classification, implement the difference management; establishment tax sources as the main line, outstanding professional management; establishment evaluation mechanism on enterprise income tax; establishment examination system on enterprise income tax classification. establishment service mechanism on classification enterprise income five aspects of national tax departments at the county level, in older to put forward some Suggestions to the National tax departments at the county level.

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