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跨地区汇总缴纳企业所得税政策所要解决的问题,实际上是地方政府税收收益权的明确界定及科学合理划分,其核心是税收收益权和征管权的地区间配置问题。科学地处理地区间企业所得税分配问题对于调动各地方税收管理积极性,规范税收征纳行为具有积极意义。现行跨地区汇总缴纳企业所得税办法,进一步优化了利益分配机制,但机制本身和实际执行过程中仍存在一些不足和缺陷。应从构建合理的税收分配机制、建立跨地区经营企业所得税管理的配套机制、优化横向税收分配方法等方面完善跨地区汇总缴纳企业所得税政策。
The problem to be solved by the cross-regional aggregation and collection of corporate income tax policies is actually the clear definition of the revenue-earning power of the local governments and the scientific and rational division of tax revenue. The core issue is the inter-regional allocation of tax revenue right and tax collection right. Scientifically handling the distribution of corporate income tax among regions has a positive meaning in mobilizing the enthusiasm of tax administrations in all localities and standardizing the tax collection and administration. The existing cross-region collection and payment of corporate income tax approach to further optimize the profit distribution mechanism, but the mechanism itself and the actual implementation of the process there are still some deficiencies and shortcomings. It is necessary to improve the policy of collecting and paying corporate income tax across regions in terms of establishing a reasonable tax allocation mechanism, establishing a supporting mechanism for managing enterprise income tax across regions, and optimizing cross-tax distribution methods.