我国现行税收制度规定,对集体企业实现的利润要征收工商所得税。税务专管员要按照税法规定,做到不多收也不少收,却不是一件轻而易举的事。因为企业的成本实不实,对企业利润的影响很大,所以必须在成本上下功夫。长期以来,我们主要是通过检查,调整成本的不实部分,来解决正确征收的问题。但是,这样做,有些问题还是得不到解决。如遇税企 The current tax system in our country stipulates that industrial and commercial income tax shall be levied on the profits realized by collective enterprises. Tax administrators in accordance with the provisions of the tax law, do not receive much or a lot of income, but not a breeze. Because the cost of the business is not real, it has a great impact on the profit of the business, so it must work hard on the cost. For a long time, we have mainly solved the problem of correct collection by checking and adjusting the unfair part of the cost. However, some problems still can not be solved in this way. If the tax business