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企业汇总纳税(合并纳税)是目前我国企业所得税征管的一种重要方式。但是汇总纳税存在着基层税务机关税收征管监控难以到位,预缴制度不健全、不规范,各地征管方式区别大等问题,深入分析和研究企业汇总缴纳企业所得税问题,探索和改革创新企业所得税征管措施是目前各级税务机关面临的一个重要课题。本文将在调查、分析和研究目前企业所得税征管,并在借鉴国际先进经验的基础上,以汇总纳税方式为重点进行分析和研究,提出一系列企业所得税征管改革创新的对策和措施。
Corporate tax collection (merger and tax) is currently an important way of collecting and administrating corporate income tax in our country. However, there are some problems such as the difficulty in the collection and management of tax collection and management by the tax authorities at the grassroots level, the unscheduled prepayment system, and the large differences in tax collection and management among different tax authorities. In-depth analysis and research on corporate income tax collection and payment, exploration and reform of the new enterprise income tax collection and management measures It is an important issue currently facing the tax authorities at all levels. This article will investigate, analyze and study the current enterprise income tax collection and management, and draw lessons from international advanced experience, based on the summary of tax payment methods for analysis and research, put forward a series of corporate income tax collection and management reform and innovation measures and measures.