| 对企业所得税"一税两管"问题的探讨 |
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| 引用本文： | 浙江省诸暨市地方税务局课题组.对企业所得税"一税两管"问题的探讨[J].涉外税务,2007,224(2):57-60. |
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| 作者姓名： | 浙江省诸暨市地方税务局课题组 |
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| 摘 要： | 税收征管的实践证明,企业所得税管理体制问题,即企业所得税由国家税务局系统和地方税务局系统同时负责征收和管理(简称“一税两管”),是企业所得税管理中最为敏感的问题。“一税两管”使税收征管成本不断增加、税收执法力度严重弱化、各种矛盾不断出现,给征纳双方带来了很大的不便。本文认为,要从根本上解决“一税两管”的弊端,必须从完善立法、明确征管范围、完善收入分享制度、加快信息化建设等方面入手,不断完善企业所得税管理体制。
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| 关 键 词： | 企业所得税 "一税两管" 征管范围 管理体制 |
Thoughts on Issues of 'One Tax Administered by Two Tax Bureaus' of Enterprise Income Tax |
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| The Research Group of Local Tax Bureau of Zhuji City in Zhejiang Province.Thoughts on Issues of ''''One Tax Administered by Two Tax Bureaus'''' of Enterprise Income Tax[J].International Taxation In China,2007,224(2):57-60. |
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| Authors: | The Research Group of Local Tax Bureau of Zhuji City in Zhejiang Province |
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| Institution: | The Research Group of Local Tax Bureau of Zhuji City in Zhejiang Province |
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| Abstract: | |
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| Keywords: | Enterprise income tax One tax administered by two tax bureaus Limits of tax collection and administration Administrative system |
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