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暨 南 大 学
本科生课程论文

论文题目:The reform of enterprise income tax law from tax bureau aspect

学 院: 国际学院
专 业: CGA会计学
课程名称: 中国税制
学生姓名: 陈泓暐
学 号: 2012050063
指导教师: 程丹

2014年 5月 14日

The reform of enterprise income tax law from tax bureau aspect

Catalog:
1. Brief introduction of enterprise income tax law
2. The reform of enterprise income tax law in 2008 for four aspects (1) Implementation of corporate income tax.
(2) Nationals and non-nationals corporate enterprise concept. (3) The same tax rate for domestic enterprise and foreign enterprise. (4) Further adjustment for tax concessions.
3. The problems of new enterprise income tax law
(1) Sources of revenue management mechanism problems
a. Contradictions between the levy and management in embranchment. b. The contradiction of National tax and local tax
c. Segregation of duties for taxing between oversea-funded enterprises and domestic enterprises. (2) Daily reporting problem in collecting tax link
a. Information management is lagging behind
b. Low-quality reporting for enterprise income tax
c. Quarterly reporting is not enough on being paid in advance to declare (3) The daily management aspects of income tax
a. Assessment are too formalizing
b. Classification management have not been implemented. c. It is difficult to guarantee the quality of final settlement. (4) The issue of cadres’ qualities
a. Income tax business level uneven.
b. Urgent improvement for the quality of management staffs of income tax 4. Some advises for solving these problems
5. References

1. Brief introduction of enterprise income tax law

Enterprises are divided into resident enterprises and non-resident enterprises. Resident enterprises shall pay EIT on worldwide income basis. Non-resident enterprises shall pay the enterprise income tax for income sourced within China and derived from its establishment in China and for income sourced outside China that is effectively connected with its establishment in China. Non-resident enterprises without any establishment in China deriving income sourced in China and those having an establishment in China earning income sourced in China but is not effectively connected with that establishment shall pay enterprise income tax on income sourced within China on a withholding basis. Enterprise income tax is chargeable on income derived from sales of good, rendering of services and transfers of properties. It concludes: income derived from other sources including dividends, interest, leasing income, royalties, subsidies and other non-operational income are all subject to enterprise income tax and income arising from “various source in monetary and non-monetary terms”. The standard enterprise income tax rate is 25%.Preferential enterprise income tax rates are available to small-scale enterprises with comparatively lower profit level. Enterprises recognized as state-encouraged high and new technology enterprises are entitled to a reduced tax rate of 15%. EIT is charged on an annual basis on a taxpayer’s net taxable income. The taxpayer’s net taxable income in a tax year shall be the amount remaining from its gross income after deducting the non-taxable, tax-exempt, other deductible items and the prior years’ carry-forward losses. All resident enterprises are required to register for tax purpose within 30 days after receiving their business licenses. Enterprise income tax is levied annually. Taxpayers are required to make provisional tax payments on either a monthly or a quarterly basis. Taxpayers shall submit their monthly or quarterly financial statements and provisional income tax returns to the tax authority in-charge within 15 days after the end of each month or quarter. Taxpayers...
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