经济与管理
經濟與管理
경제여관리
Economy and Management
2012年
6期
84~87
,共null页
企业所得税 税收征管 纳税服务 纳税评估
企業所得稅 稅收徵管 納稅服務 納稅評估
기업소득세 세수정관 납세복무 납세평고
Corporate income tax; Tax collection; Tax service; Tax assessment
我国企业所得税征管环节存在不少亟待解决的问题，如税源监控不到位，服务意识待提高；汇算清缴制度不规范；纳税评估流于形式等。因此，应对纳税人科学分类，加强日常监控；核实税基；优化服务以降低纳税成本；规范企业所得税征管环节的各项管理；强化纳税评估，提高信息化程度，为企业营造出公平的纳税环境。
我國企業所得稅徵管環節存在不少亟待解決的問題，如稅源鑑控不到位，服務意識待提高；彙算清繳製度不規範；納稅評估流于形式等。因此，應對納稅人科學分類，加彊日常鑑控；覈實稅基；優化服務以降低納稅成本；規範企業所得稅徵管環節的各項管理；彊化納稅評估，提高信息化程度，為企業營造齣公平的納稅環境。
아국기업소득세정관배절존재불소극대해결적문제，여세원감공불도위，복무의식대제고；회산청격제도불규범；납세평고류우형식등。인차，응대납세인과학분류，가강일상감공；핵실세기；우화복무이강저납세성본；규범기업소득세정관배절적각항관리；강화납세평고，제고신식화정도，위기업영조출공평적납세배경。
China＇s corporate income tax collection and management links there are many problems to be solved, such as the monitoring of tax sources are not in place, a sense of service to be improved; final settlement system is not standard; tax assessment of mere formality. Therefore, the response to the scientific classification of taxpayers, strengthen daily monitoring; verification of the tax base; optimization services in order to reduce the cost of paying taxes; standardize the corporate income tax collection and management aspects of the management; strengthen the tax assessment, to improve the level of information technology, to create a fair tax environment for businesses.
