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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...
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
CGA
2012050063
2014 5 14