一、国营企业所得税的征收管理税收的征收管理是国家财政管理和财政监督的重要组成部分。它是税务机关依据税法规定,对纳税单位进行税政宣传,掌握税源,做好组织财政收入工作的重要手段。在国营企业实行利改税后,必须十分重视和认真搞好国营企业所得税的征收管理工作,更好地体现对国营企业征收所得税的积极效果。《暂行规定》明确规定:“国营企业所得税,由各级税务机关负责征收和管理。”这是国家赋予税务 First, the collection of state-owned enterprise income tax administration Tax collection and management of the state financial management and financial supervision is an important part. It is the tax authorities in accordance with the provisions of tax law, the tax authorities tax publicity, to grasp the tax source, an important means of organizing the financial revenue. After the state-owned enterprises have implemented the profits tax reform, they must attach great importance to and conscientiously do a good job in the collection and management of the state-owned enterprises’ income tax and better reflect the positive effect of levying income tax on state-owned enterprises. The Provisional Regulations clearly stipulate: “State-owned enterprise income tax shall be levied and administered by the tax authorities at all levels.” "This is the tax granted by the state