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中小企业的所得税是整个税收收入或财政收入的重要组成部分,为了正确贯彻执行国家税收政策,保证财政收入,现就加强中小企业的所得税征收管理工作提出如下意见: 一、提高认识,进一步加强对中小企业所得税的征收管理随着社会主义市场经济的建立与完善,我国中小企业得到了迅速发展,其在国民经济和社会事业中的作用将日益突出。当前,中小企业税收管理的突出问题是:有些中小企业财务核算、纳税申报不全不实,有的税务部门征管不严、措施不力,不仅造成国家税收流失,同时也影响公平税负原则的实现。应该看到,随着我国经济体制改革的逐步深人,中小企业数量将进一步扩大,其所得税征管将会成为税务部门工作的一个重要方面。加强和规范中小企业所得税的管理,不仅能有效地堵塞税收流失,强化税收基础管理。
In order to correctly implement the national tax policy and ensure the financial revenue, the income tax of SMEs is an important part of the entire tax revenue or fiscal revenue. The following opinions are put forward on how to strengthen the administration of income tax levying on SMEs: First, raise awareness and further strengthen With the establishment and improvement of the socialist market economy, SMEs in China have enjoyed rapid development and their role in the national economy and social undertakings will become increasingly prominent. At present, the outstanding problems of SME tax administration are as follows: Some SMEs are not financial accounting and tax reporting incomplete, some tax departments lax and inadequate measures, not only cause the loss of national tax revenue, but also affect the realization of the principle of fair tax burden. It should be noted that with the gradual deepening of China’s economic restructuring, the number of SMEs will further expand and its income tax collection and management will become an important aspect of the tax department’s work. To strengthen and standardize the administration of income tax for SMEs can not only effectively block the loss of tax revenue and strengthen the management of tax revenue base.