MIS note
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
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
References: (1) 新浪财经，http://finance.sina.com.cn/roll/20060605/0755727263.shtml (2) 新企业所得税法管理中存在问题与对策，http://www.shui5.cn/article/35/21942.html (3)关于我国企业所得税改革的思考，http://wenku.baidu.com/link?url=lgm8DocALujYCUNGLwgzAeqOhHLsZ2XFa1BDts84OAFp6Dx3DXFyOSnHwX1UiBzhuxsOWik2oiizHefK7CLQW1uiFSI2wJzs9Q_tCK2qq0_ (4) 中华人民共和国企业所得税法2007(中英文对照)Law of the PRC on Enterprise Income Tax， http://wenku.baidu.com/link?url=OyLmUkSH8ArkCxSABxgcHFZ1dCD70UMcwYYG7WfZvASl5rcZ4ohc5XlguEDNNTVx02f6bON8hhBUMWd4DreIo6LJlNXrreN8VdvVKorUoZW