提高企业所得税征管质量和效率的探讨

目前在企业所得税征管方面还存在许多问题.提高企业所得税征管质量和效率的措施包括:加强企业所得税日常管理工作;加大对税务人员的培训力度;加大对纳税人关联企业交易往来的监控;严格审核纳税人申报的财产损失;提高税务稽查选案的准确率;保证税务稽查有的放矢,提高税务稽查的质量和效率.

Discussion on Quality and Efficiency of Improving Enterprise Income Tax Collection and Management

The enterprise income tax is one of major tax categories in national tax system.The combination of income tax for domestic and foreign enterprises manifests that taxation unites the principle of national treatment.However,it is difficult to collect and manage tax because of scope of tax collection,complex calculation and great difference between accountant reporting profit and actual after-tax income.At present,there are a lot of problems in enterprise income tax collection and management.Therefore,it is essential to strengthen the routine management of enterprise income tax,enhance training taxation staff,strengthening the monitoring of taxpayers transactions between related enterprises,strictly monitoring the declaration of property loss of taxpayers,increasing the accuracy of reporting tax affairs and improving the quality and efficiency of tax inspection.