国家税务局如何加强企业所得税管理办法-随便找财经网

国家税务局如何加强企业所得税管理办法

1、请问目前企业所得税的征税比例是多少？建筑业和服装建筑业企业所得税管理暂行办法第一条加强建筑业企业所得税征管。《中华人民共和国企业所得税暂行条例》及其实施细则和有关税收政策规定，特制定本办法。第二条从事建筑、修缮、安装、装饰装修等工程作业，实行独立经济核算的企业（以下简称建筑业企业），分期预缴企业所得税，并于年度终了汇算清缴。按照本办法的规定执行。第三条建筑业企业应纳税所得额的计算实行独立经济核算的建筑业企业，按照下列方法计算缴纳应纳税额。应纳税所得额=应纳税所得额×适用税率第四条应纳税所得额的确定应纳税所得额=收入总额-扣除项目金额按照《国家税务总局关于印发的《企业所得税核定征收办法》》（试行）《通知》规定，在服务业中，除餐饮业外，应纳税所得额为8%-25%，其他类型的服务业均为10%-30%。企业所得税的税率?建筑业和服务业的征收比例有没有特殊规定?

2、新企业所得税法实施后，中国企业应如何加强企业所得税管理？对于所得税，它本质上是关于扣除的。因为扣除的金额与应纳税所得额直接相关。仅从扣除上可分为现金流出和非现金流出扣除。现金流出的扣除是主要扣除，通常是工资薪金等，因为税法目前规定企业实际发生的合理工资薪金可以扣除，即取消了应税工资的问题。所以如果发给员工个人的话，应该尽量计入员工的应付工资，福利费少算，因为他是有扣除标准的。然后是业务招待费，也有扣除标准，所以可以灵活记入其他子账户的不要记在这里，广告费也有扣除标准，所以可以记在其他子账户下。销售费用。关于捐赠，由于只能扣除公益，所以尽量选择公益捐赠。此外，税法鼓励企业吸引残疾人就业，支付给残疾人的工资可以双倍扣除。因此，一些适合残疾人的工作可以帮助政府解决问题。非现金流出的扣除主要是折旧和摊销。这部分的规定比较少，主要是关于折旧的扣除。目前，对于折旧，税法允许采用加速折旧法和缩短折旧年限的方法。这部分主要是在购买税法规定的设备后享受的。所以在税务筹划中，可以优先考虑税法所列的设备，大概就是这样吧

三、如何防控企业所得税加计扣除的税收风险在企业研发费用加计扣除的范围不断扩大的同时，也存在一定的税收风险，税收风险发生的概率也相应增加。研发费用加计扣除的税收风险主要体现在纳税人不得享受税收优惠，企业研发费用如不符合税收政策规定不得在税前扣除。研发费用加计扣除未按规定备案的。因此，纳税人在充分享受研发费用加计扣除税收优惠的同时，还应注意可能存在的税收风险，防范不能加计扣除的税收风险。 1.擅自扩大研发费用扣除范围并非所有研发费用都可以税前扣除。企业在申请研发费用加计扣除时要注意掌握可加计扣除的研发费用范围，防止任意扩大研发费用范围或研发费用掌握不准确带来税务风险。《国家税务总局关于印发企业研究开发费用税前加计扣除管理办法（试行）的通知》（国税发〔2008〕116号）第八条规定，行政法规和国家税务总局规定不允许企业所得税前扣除的费用和支出项目不得计入研发费用。从近6年的实践来看，研发费用加计扣除一直是企业税收实务中的难点，把握难度大。在日常的涉税处理实践中，经常会出现一些无法正确判断是否可以加计抵扣的开发费用，企业要谨慎对待。企业发生的费用属于所列十三项范围的，可以作为研究开发费用扣除，其他情形的研发费用不得扣除。用于研究开发的财政资金，不计入研究开发费用加计扣除。财政拨款计入技术开发费用的，由于财政拨款为免税收入，相应的支出不得扣除，也不得作为技术开发费用加计扣除的计算依据。《国家税务总局关于印发企业研究开发费用税前加计扣除管理办法（试行）的通知》（国税发[2008]116号）从有关部门和母公司取得的开发费用，加计扣除按减去研发费用计算。因此，企业研发项目获得科技局、政府及相关管理部门的奖励和补贴时，应从与研发项目相关的奖励和补贴中扣除研发费用后的加额计算（包括以前的年）基于相关性原则。扣除额。另外，需要说明的是，奖补按现金制原则扣除。同样的问题。 . .

四、关于企业所得税征收管理范围，国家税务总局印发了关于调整新增企业所得税征收管理范围的通知。坚持科学发展观，为进一步提高企业所得税征管质量和效率三个月的企业所得税怎么算，经国务院同意，现就2009年以后新增企业所得税征管范围调整通知如下：国家税务局和地方税务局管理的企业所得税纳税人不做调整。 2009年以来新增的企业所得税纳税人中，增值税企业的企业所得税由国家税务总局管理；征收营业税的企业的企业所得税由地方税务局管理。同时，自2009年起，对下列新增企业的所得税征收管理范围按以下规定执行：? （一）企业所得税由中央全额缴纳的企业和企业在国家税务局缴纳营业税的，其企业所得税由国家税务局管理。 ? （二）银行（信用社）、保险公司的企业所得税由国家税务局管理，除上述规定以外的各类金融企业的企业所得税由地方税务局管理。 ? (三)外商投资企业和外国企业常驻代表机构的企业所得税仍由国家税务局统一管理。 ? 2．关于若干具体问题的规定（一）境内单位和个人向非居民企业支付《中华人民共和国企业所得税法》第三条第三款规定的所得，应缴纳的企业所得税该项所得的代扣代缴所得税由缴纳该所得的境内单位和个人分别主管所得税的国家税务局或地方税务局负责征收管理。

? (2)2008年底前，跨区域经营、合并征税的企业，2008年底前设立的，2009年新设立的分支机构，其企业所得税征收管理部门应与企业所得收入一致总行税收征管部门； 2009年以来新增跨区域经营合并纳税人，总公司按照基本规定确定的原则划分税收征管权属，其分支机构的企业所得税管理部门也应与总行企业所得税管理部。（三）税法规定免征流转税的企业，按照免征流转税的税种确定企业所得税征收管理的归属；既不缴纳增值税也不缴纳营业税的企业，其企业所得税暂由当地税务局管理。 ? （四）同时缴纳增值税和营业税的企业，原则上应当根据其在申报时自行申报的主营业务应缴纳的流转税税种确定征税和经营权属。税务登记；以工商登记在先的企业为准；一经确认，原则上不再调整。（5）2009年起新设企业是指按照《财政部国家税务总局关于新设企业享受企业所得税优惠政策认定标准的通知》（财税[ 2006]第1号）及相关规定标准成立的企业。三、地税局、地税局要加强沟通协调，及时研究解决实施过程中出现的新问题，确保征管范围调整方案本着确保不流失的原则税收收入和纳税人的额外负担都没有到位。本通知自2009年1月1日起施行。

国家税务总局 2008年12月16日 link: ;flag=15, 浅谈财务人员做好企业所得税汇算清缴工作税总发[2013]26号国税地税各省、自治区、直辖市、计划单列市：为加强企业所得税汇算清缴管理，提高企业所得税征管质量和效率，现将进一步加强企业所得税汇缴工作。现就清缴工作通知如下：一、充分认识做好新形势下企业所得税汇算清缴工作的重要性。汇算清缴是企业所得税管理的关键环节，是提高企业所得税征管质量和效率的有效手段。 2012年，国家税务总局党组提出了建设现代税收征管体制的总体目标和深化税收征管改革的任务。各地要按照《国家税务总局关于印发《管理办法》的通知》要求三个月的企业所得税怎么算，提高认识，以深化税收征管改革为契机，树立以风险管理为导向的思路企业所得税汇算清缴”（国税发[2009]79号）的管理理念，推行专业化管理方式，运用信息化管理手段，深化汇算清缴工作内容，提高要加强组织领导，制定切实可行的工作方案，统筹部署汇算清缴工作，确保汇算清缴工作有序开展二、认真做好备案服务工作，用好办税服务大厅 l、12366办税服务热线、短信平台、所得税网上知识库等，广泛宣传汇算清缴范围、时间要求、报送材料等注意事项，让纳税人熟悉汇算清缴操作流程明确了纳税人汇算清缴的权利和义务。

积极开展汇算清缴培训指导，根据不同税源特点开展汇算清缴培训，重点对新出台的所得税政策、优惠政策和税收调整项目进行指导，确保各项政策落实到位。认真开展企业所得税政策解读，做好汇算清缴日常咨询、申报提示、风险提示等工作，探索建立企业所得税政策服务专家团队，建立健全快速建立企业所得税政策沟通解决机制，解决个性化汇算清缴问题，促进税收遵从水平提升。 3.大力推广企业所得税电子申报。要积极创造条件，拓展“网上办税”功能，努力提高企业所得税电子申报率，减轻纳税人税收负担。优化企业所得税管理流程，将企业所得税审批备案事项、台账管理、后续管理与企业所得税汇算清缴年度申报有机结合，简化汇算清缴文件报送。 4.着力提高年度汇算清缴申报质量。要做好年度申报资料、申报项目、汇算清缴所附材料的完整性和逻辑性审核。积极采取审计监督、及时披露、提醒等方式，提醒纳税人进行税收调整。发现申报有误、有疑问的，应当及时通知纳税人更正申报或者补充申报。各地可根据本地实际和纳税人需求，充分发挥社会中介机构的认证和服务作用，提高汇算清缴质量。 5.切实加强结算支付的后续管理。要积极开展年度汇算清缴申报审核评估工作。探索建立企业所得税专家团队，重点加强对企业资产损失、税收优惠备案项目、企业专项重组等重点高风险事项的审核评估。

积极运用信息化手段，加强汇算清算年度申报数据与管理台账信息、财务报表信息等第三方信息的审核比对。探索建立企业所得税风险分析、识别、评估和应对管理机制，从收入、成本、费用、损失、激励等方面入手，逐步建立企业所得税风险指标体系和风险模型，并分类管理进行后续结算支付。 6.继续深化结算支付数据应用。要及时开展汇算清缴情况分析，掌握地方企业所得税税源结构、分布、特点和税负，评价企业所得税征管质量、政策执行情况和纳税人遵从情况。该区域。提高汇算清缴数据运用分析能力，建立健全企业所得税政策效果评价工作机制，各级税务机关每年要结合本地区税源和区域特点，择优选择影响广泛的重点行业、地区或企业所得税政策。评估，形成“以产品为导向”的企业所得税政策实施情况评估报告，逐层上报。 7、认真做好汇算清缴资料汇总和工作总结工作。按照国税发[2009]79号文要求，逐级汇总年度汇算清算数据，加强汇算清算数据汇总审核，提高汇算清算数据汇总质量。认真开展年度汇算清缴工作总结，重点总结汇算清缴创新举措，准确反映汇算清缴工作中存在的问题和建议。加强汇算清缴工作考核，各级税务机关要对汇算清缴工作组织实施情况、工作质量等情况通报表彰。

6.企业所得税汇算清缴管理办法。如果是年度申报，企业所得税汇算清缴的利润表和现金流量表的当月编号是指12月份的编号，也就是你申报的月份的编号。如果是季度申报，则该期数为本季度填写的总月数。如果子公司是独立核算的，那么就需要报税，如果是非独立核算的分公司，就不需要！《企业所得税核收评估表》具体栏目： 1、上一年度总收入：填报纳税人主营业务及其他经营活动的总收入。本行根据“主营业务收入”和“其他业务收入”的金额计算填报。 2.上年成本费用：填报纳税人主营业务和其他业务的总成本加总期间费用。本行按“主营业务成本”和“其他业务成本”项目下的期间费用总额计算填报。税金：填写纳税人在经营活动中发生的营业税、消费税、城市维护建设税、资源税、土地增值税和教育费附加等相关税费。本行按“营业税金及附加”项目金额计算填报。 3、上一年度注册资本：按照“实收资本”的累计贷记金额或营业执照上注明的金额填写。 4、上年原材料消耗量（金额）：根据“原材料”累计贷记金额分析填报。 5、上年度燃料、动力消耗量（金额）：根据“原材料”或“燃料、动力”债权累计金额分析填报。（主要指水、电、气、燃料）。

6、上年收入：填写按会计制度计算的利润总额扣除上年拟弥补的亏损和免税收入、免税收入后的余额。上年所得税额：按“应交税费－应交企业所得税”贷方发生额分析计算填报。 7、上年固定资产原值：按“固定资产”总账累计借方金额或资产负债表“固定资产原值”栏目数据计算列报。 8、商品销量（金额）：根据“产成品”科目累计授信金额分析填报。 1、所得税汇算清缴填报的主表、附表、利润表、资产负债表的关系：年终汇算清缴涉及补充所得税，当期计提的所得税费用较少上一年度的汇算清缴。已报送财务会计报告的，需要调整上年损益计算，需要调整期初，需要增加资产负债表的应交税费，未分配的资产负债表的利润需要减少。未分配利润表需要减去利润。税法明确规定，企业所得税汇算清缴的纳税申报，以会计师事务所出具的审计报告确认的利润表为准。所得税汇算清算所填写的主表、附表和资产负债表的关系：直接记入所得税科目，虽未税前扣除，但所得税科目不反映本年度所得税费用。汇算清算后，上年汇算清算时将上年损益调整科目转入当年利润，在汇算清算下一年度汇算清算时不作为税前扣除项目。 “利润总额”并不完全一致；若两者一致，可先扣除费用，再列为其他税务调整项目，或按会计制度，将上年度损益调整直接计入未分配利润。利润账户。

资产负债表和损益表的对齐会不一致，必须和利润分配表合并才能一致。由于会计制度对资产负债表日后事项、会计政策、会计估计变更、会计差错更正的规定，提及应当调整下一年度报告期初数；会计差错更正的会计处理区分重大差错和非重大差错。两种处理方法。一般会计差错（非重大差错）仅对本期发现的相关项目进行调整。所得税复核仅调整所得税缴纳，报表一般不作调整，因此下一年度不需调整期初数。所得税科目为应纳税额的，可以在下一年度进行会计处理。一般来说，量不大。按非重大差错处理，不调整报表期初余额。 2、所得税汇算清缴如何填写：企业所得税汇算清缴涉及的问题比较多，一时弄不清楚。详见国税函[2008]1081号，各栏目都有详细说明，完全可以满足需要，国家税务总局官方下载。实行稽查征收的企业（a类）实行汇算清缴，定额征收企业所得税的纳税人（b类）不实行汇算清缴。 A类企业在进行汇算清算时应考虑几个方面： 1.收入：检查企业的所有收入是否已入账，特别是流动资金是否还存在，应确认为收入但未入账; 2、成本：验证企业成本结转是否与收益相匹配，是否真实反映企业成本水平； 3.费用：检查企业费用支出是否符合有关税收法律法规的规定，预提费用和税前项目是否超过税法规定的标准； 4.税务：查看企业各项目的是否寻求退税； 5.弥补亏损：用企业当年实现的利润，依法弥补上一年度亏损（5年以内）； 6、调整：以上各项根据税法规定进行调整调整后，依法计算企业年度应纳税所得额，计算缴纳本年度实际应缴纳的所得税。

特别注意：所得税汇算清算中的税收调整是报表调整，不是账目调整。会计方面无业务处理。仅在报关单上进行调整，仅影响企业应缴纳的所得税，不影响公司税前利润。七、如何加强所得税管理 2008年，新的企业所得税法及其实施细则开始实施，对我国所得税管理工作提出了更高的要求。面对新的企业所得税法，如何加强企业所得税管理，是全系统关注的话题。一、当前企业所得税管理存在的问题及分析 1、国家和地方对经营权征税。一是2006年出台的两个相关企业所得税管理权限文件和中西部延伸政策，为企业选择所得税管理权限留有余地。企业随意改变货币资金占注册资本的比例，选择所得税管理部门，人为造成国税与地税的矛盾。二是国税公司和地税公司对企业所得税的管理层次不同，必然会导致同一纳税人因不同税务机关的管辖而导致税负“重靠轻”的问题。这个问题得不到有效解决，就会给纳税人以可乘之机，滋生和蔓延“人往高处，税流向低处”的不良风气。 2.企业纳税申报质量不高。一是企业财务人员业务水平不高，相当一部分企业财务人员不能编制现金流量表。二是企业与税务机关有关税收政策的信息不对称，客观上阻碍了企业按照税收政策的要求办理涉税事项。事情。

三是企业财务会计科目与企业纳税申报项目对应关系较差。另外，税务机关管理人员对申报表、财务报表填报人员的正确引导或审核相对欠缺。，更不可能凑上去，只好填上总数才能穿越。 3. 税务评估流于形式。 The tax assessment is rough, basically from the (financial statement) form to the (tax return) form, going through the motions, which is not much better than the review of daily declarations, with little effect. There are five reasons for this: first, tax assessment has high requirements for financial accounting and taxation policies, while the professional level of tax administrators below the county level is relatively low. The second is that the tax assessment system itself needs to be improved, and its operability needs to be improved urgently; the third is that the reference indicators, macro data, and evaluation models related to tax assessment lack scientificity; The financial information is unclear; fifth, the tax assessment work has not attracted enough attention, and there is no full-time tax assessment post. 4. Classified management has not been implemented concretely. In many places, corporate taxpayers are classified into key taxpayers, non-key taxpayers, Audit collection and approved collection enterprises, consolidated tax payment and local tax payment enterprises, etc., but the actual management has not been in place according to the corresponding management requirements of each category.

? 5. The means of corporate income tax management are backward. It is manifested in all aspects of income tax collection and management: First, the means of auditing taxpayers' declaration forms is backward. Over the years, the review of income tax returns has been done manually; second, the way of checking income tax in the management process is backward and untargeted. The selection of inspection objects also mainly relies on manual work, and there is no scientific method to identify the authenticity of taxpayers' income tax declarations for the current year or previous years. 6. There is still a certain gap in terms of the management level of grassroots tax officials below the county level and taxpayers' remittance level and concepts in terms of the transfer of the subject of final settlement and payment. According to the way of transfer of the remittance subject of the General Administration, the taxpayer is the subject of the remittance, but the taxpayer's financial level is not high, the tax policy level is low, or the tax payment awareness is not strong, and in many areas, especially the areas below the county level, the tax Agents are not accepted by taxpayers, which determines that taxpayers' self-remittance is just a wish at the current stage. Although it is a reasonable model that respects the rights and interests of taxpayers, it cannot have certain quality assurance. At the same time, because our tax assessment is still at a low level, few problems can be found in time, so either the tax authorities will give up the inspection of some small households and let them go; Check the quality. 2. In the face of the new corporate income tax law, basic ideas and countermeasures for strengthening corporate income tax management 1. Strengthen tax law publicity and continuously reduce the cost of tax compliance. Compared with other tax types, corporate income tax is more important to pay tax compliance.

To this end, we must have advanced publicity concepts: Inadequate publicity of preferential tax policies and tax procedures is also a manifestation of administrative inaction. We must establish a long-term mechanism for tax publicity and conduct in-depth and long-lasting publicity. 2. Strengthen tax service and improve tax compliance. Change the service concept and work hard on equal service. It is necessary to "according to the requirements of building a service-oriented government, firmly establish the concept of equal legal status between taxpayers and taxpayers, the concept that fair law enforcement is the best service, and the concept that taxpayers' legitimate needs should be met, so as to achieve lawful, fair and civilized services, and promote Taxpayers consciously take the initiative to pay taxes in accordance with the law, and constantly improve the compliance of tax laws. Guide the management of income tax with a scientific development concept, put people first, embody humanistic care in all aspects of tax service, constantly innovate work ideas, improve service methods; fully grasp cooperation The principle of trust is to fully trust and respect taxpayers; to use pre-investigation interviews to give taxpayers more opportunities for self-correction, to conserve more tax sources, and to arouse taxpayers to obey the tax law. Therefore, the reform of the corporate income tax sharing system The corporate income tax jurisdiction in the future should be treated correctly, as long as the taxpayer's practice conforms to the provisions of laws and regulations, it should be fully respected and trusted. 3. Strengthen training and establish regular business training for grassroots tax management personnel below the county level system, and build a high-quality enterprise income tax management team. The training must have a plan and goals, and each training must be assessed, and the organization and management of the training must be strict to test the effect of the training. After each study, strict testing must be carried out. Those who fail to meet the standards must make up lessons or suspend study, and then return to work after reaching the standards. If they fail to meet the standards within one year after multiple tests, they should consider suspending study. If they fail to meet the standards within three years, they should consider being transferred from the tax management position.

4. Strengthen tax assessment to improve the quality of income tax declaration. Set up a special agency for tax assessment, staff it with professionals, improve the system of collective assessment and analysis of tax assessment, and improve the scientific nature of the assessment work. Evaluators should make timely scientific assessments of the current assessment situation and put forward collection and management suggestions, and supervise the implementation of the collection and management suggestions. The cases of tax evasion discovered in the tax assessment work should be transferred to inspection in time to increase the deterrent effect on illegal acts. 5. Make full use of information technology to strengthen corporate income tax management. At present, tax authorities in various regions have successively developed some income tax management software according to their work needs. These software have their own strengths, but they also have certain defects. Therefore, the higher-level taxation departments should promptly screen these software, learn from each other, and do a good job of integration perfect work. In addition, further expand the functions of the collection and management system, continuously improve the efficiency of information construction in the standardized management of income tax, and improve the level of corporate income tax management. 6. Classification management should be implemented. Strengthen daily management, fully grasp the dynamic changes in taxpayers' production and operation, capital turnover, financial accounting status, and tax-related indicators (including income, cost, expense, profit, taxable income, and income tax payable), and collect production and operation, The basic information of financial management and the management information of the range of energy consumption and material consumption change, grasp the market conditions and profit margins of the industry to which it belongs, establish and improve the financial and tax index parameter system; strengthen relevant measures for tax source monitoring, and fully rely on information technology. Comprehensively use various analysis methods to strengthen the management of key taxpayers of corporate income tax, focus on tax source monitoring and daily management, use tax source analysis and forecast, and tax assessment as means to implement comprehensive and refined management in all links.

For general audit taxpayers, focus on management, focus on industry management, standardize tax assessment, and strengthen tax source monitoring. For taxpayers who implement the verification and collection of corporate income tax, the main focus is to urge taxpayers to declare their taxes normally, focus on scientific and reasonable verification, strengthen household registration management and investigation and verification, continuously improve the authenticity, accuracy and completeness of tax declarations, and gradually guide them to Changes in the method of audit collection. 7. For the transfer of the main body of final settlement and payment, different strategies should be formulated according to local conditions, and one size fits all cannot be adopted. In the case of a good collection and management foundation, a high level of tax personnel management and business, a strong taxpayer's tax awareness, and a high level of tax handling, the role of tax assessment can be fully utilized, and the transfer of remittance entities can be completed in one step; If the level of taxation is relatively strong but the level of taxation is not high, the strategy of guiding them to voluntarily seek tax agents can be adopted; for the situation where the level of daily management tax personnel and taxpayers is not high in taxation and the tax source is relatively important, tax inspection can be implemented. The taxpayer's self-remittance is supplemented by the management method.To make choices in the operating space, firms will

Article TAG: How the Internal Revenue Service strengthens corporate income tax management measures

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