一、企业所得税征管中存在的问题(一)所得税的基础管理不够扎实,管理手段较单一,管理模式较粗放,潜在的税源无法转化为现实的税收一是基层税务部门所得税管理有边缘化倾向,管理模式较粗放,对所得税税源的掌控和关注度不够;二是所得税基础管理效能不高,重事项审批、轻日常管理, First, the problems existing in enterprise income tax collection and management (A) The basic management of income tax is not solid enough, the management means more solemn, the management model is more extensive, the potential tax source can not be transformed into the actual tax One is the grassroots tax department income tax management has the tendency of marginalization, The management model is more extensive, the source of income tax control and attention is not enough; Second, the efficiency of the basic income tax management is not high, serious matters vetting, light daily management,