新《企业所得税法》变化引发的税收征管问题

分析了新企业所得税法变化引发的税收管辖权、税源管理、税基管理、反避税监管等税收征管问题,提出了合理划分税收管辖权、优化机构设置、明晰职责分工;加强税源管理,核实税基、完善汇算清缴制;建立纳税评估与税务稽查互动机制;加快企业所碍税信息化建设;强化管理队伍建设等改进建议.

On Tax Collection and Management Arising from the Changes of New "Enterprise Income Tax Law"

This paper analyses problems of tax collection and management arising from changes of new Enterprise Income Tax Law,tax jurisdiction,management of the tax sources and bases,anti-avoidance regulations and so on,presenting a series of improvement suggestions as follows: reasonably dividing tax jurisdiction,optimizing the institutions,clarifying responsibilities;strengthening tax sources management to verify the tax base and perfect tax fully paid system;establishing interactive tax payment evaluating and tax ...