对加强企业所得税征管的若干思考

新企业所得税法颁布实施以来,根据现行企业所得税征管现状及以往征管经验,可以发现新企业所得税法在对企业所得税的征管中还存在所得税政策、所得税计征办法、所得税税源监控、避税与反避税以及执法责任等方面的不足。如能在完善和调整所得税的优惠政策、加强税源监管以减少税收流失等方面加以改进,将会提高企业所得税征管的质量和效率。

Speculations about Improving Income Taxation of Enterprise

According to the status quo and the experience of levying management of enterprise income tax,in combination with the situations of implementing the new enterprise income tax law,the paper analyzes the existing problems on levying management of enterprise income tax,pointing out that deficiencies are found in such aspects as income tax policy,the way of levying,tax resources supervision,tax avoidance and anti-avoidance,and law-executed responsibility.Therefore,the paper put forward suggestions and measures concerning their further improvement.