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金融企业的业务与一般企业有所不同,因而金融企业在所得税征收管理中存在着一些比较特殊的问题。这些问题主要包括金融企业呆账税前扣除的管理、金融企业收回和处置抵债资产的税收管理、金融企业账外经营、偷逃所得税的管理、金融企业汇总纳税的管理等。本文针对这些问题作了归纳和总结,并提出了相应的对策建议。
The business of a financial enterprise is different from that of a general enterprise. Therefore, financial enterprises have some special problems in the administration of income tax collection. These issues include the management of bad debts before tax in financial enterprises, the tax administration of financial enterprises in recovering and disposing of repossessed assets, the management of debts in financial enterprises, the taxation of tax evasion, the administration of tax collection and consolidation in financial enterprises. This article has summarized and summarized these problems, and put forward corresponding countermeasures and suggestions.