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按照《企业所得税暂行条例》及其实施细则的规定,现行企业所得税实行“按年计征,分期(月或季)预缴,年终汇算清缴、多退少补”的计征办法.这一办法既能减少税务部门和纳税人的办税时间,照顾到税务机关的人力不足问题,节省纳税人的办税成本,又能保证税款的及时入库.但是,由于在纳税人预缴、税务部门汇算清缴的过程中出现的一些问题,导致企业所得税“跑、冒、滴、漏”问题突出,税收收入流失问题严重.因此,有必要对出现的问题进行剖析并找出解决的办法,从而堵塞税收漏洞,保证国家财政收入的及时足额入库.
According to the provisions of the Provisional Regulations on Enterprise Income Tax and its implementation rules, the current enterprise income tax is subject to the tax collection method of "collecting tax by year, prepayments by installment (month or quarterly) A way to both reduce the tax department and the taxpayers tax time, taking into account the lack of manpower of the tax authorities to save the taxpayers tax costs, but also to ensure the timely storage of tax.However, due to taxpayers in advance , Some problems that arise during the process of final settlement by the tax department lead to the problems of running, taking, dripping, and leakage of corporate income tax, and serious problems of tax revenue loss. Therefore, it is necessary to analyze and find out the problems that arise Approach to plug the tax loopholes to ensure the timely and full storage of state revenue.