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1994年机构分设以来,我市各级地税机关强化措施,逐步规范企业所得税的征收管理,使该税种逐渐成为地税部门管理的仅次于营业税的第二大税种,并在组织税收收入中发挥了重要作用。但从近年专项调研以及汇缴、评估、稽查的案例表明,在税务日常管理中仍存在诸多问题,本文拟结合基层税务机关企业所得税征管实践谈几点粗浅看法。
Since the establishment of the institutions in 1994, the local tax authorities at all levels in the city intensified their measures to regulate the collection and administration of enterprise income tax step by step so that the tax revenue gradually became the second largest tax-only management tax administered by the local taxation authorities and played an important role in organizing tax revenue Important role. However, the cases of special investigation, remittance, assessment and inspection in recent years show that there are still many problems in the daily management of taxation. This article intends to discuss the superficial views of tax collection and management by the tax authorities at the grassroots level.