企業(yè)所得稅的分類(lèi)分層管理研究——以南京市國(guó)家稅務(wù)局為例.pdf

1、東南大學(xué)碩士學(xué)位論文企業(yè)所得稅的分類(lèi)分層管理研究以南京市國(guó)家稅務(wù)局為例姓名：俞培林申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：公共管理指導(dǎo)教師：張?zhí)靵?lái)20110201英文內(nèi)容提要Classifiedandlayeredmanagementofenterpriseincometaxisamodelbasedonacomprehensiveandscientificclassificationofallissuesinvolvedinthemanagememo

2、fenterpriseincometaxItusesmodemmanagementtheoriesandmethodssuchasorganizationalmanagementandriskmanag：ementre—dividesthepowerandresponsibilitiesamongdifferentlevelsoftaxauthoritiesinamorereasonableandeffectivewayandthena

3、imstoimprovetheeffectivenessandefficiencyoftaxcollectionandmanagement(includingpromotingtaxcollectionandmanagementlevel，reducingtaxauthorities’risksinenforcingtaxlawsandregulationsandoptimizingtaxservices)Itisanorganicco

4、mbinationofclassifiedmanagementandlayeredmanagementandamajorinnovationandchangetotheexistingmanagementofemerprisesincometaxTheresearchofclassifiedandlayeredmanagememofemerpriseincometaxcoversallprocessesallproceduresanda

5、llissuesinthemanagememofemerpriseincometaxBasedonascientificclassificationofmanagingtargets(taxpayers)，managingissuesandmanagementrisksitaimstevitalizeandmaximizetheeffectivenessandemciencyoftheexistingtaxcollectionandma

6、nagememresourcesUnderthisframework，ittriestoreasonablydivideissuesamongdifferentmanagememlevelsandimplememscientificandeffectivelayeredmanagementandsubstantiatehighmanagementlevelsinsomeimportantissuesThemodelofclassifie

7、dandlayeredmanagementofenterpriseincometaxisanactiveexplorationoftaxcollectionandmanagementregularpatterns，aimingtoknowhowtomaximizetheeffectivenessandefficiencyoftaxcollectionandmanagememthroughchangingorganizationalstr

8、ucture，adjustingorganizationalproceduresandinnovatingorganizationalmethodsinsidethetaxauthoritiesAtpresent，manydomestictaxauthoritiespracticeclassifiedmanagememofenterpriseincometax，forminganumberofscientificresearchPape

9、rsandregulatorydocumentsHowevertherearefewpeopledoingresearchesonthelayeredmanagementofenterpriseincometaxespeciallywithalackofresearchesonthecombinationofthesetwoTherefore，thetopicdiscussedhereisaleadingonewhichneedsmor

10、eattentionIntheresearchofthistopic，ittriestofurtherstudythelayeredmanagememofenterpriseincometaxbasedontheclassifiedmanagementofenterpriseincometaxThroughascientific，reasonableandeffectiveredivisionofthepowerandresponsib

11、ilitiesamongdifferentlevelsoftaxauthorities，ittriestofindtheiunctionofclassifiedmanagementandlayeredmanagement，thentoexploreanewtaxcategories’managementmodelwithanorganiccombinationoftwomanagementmethods，andfinallyreache

12、stheaimofpromotingtaxcollectionandmanagementlevelreducingtaxauthorities’risksintheprocessofenforcingtaxlawsandregulationsandoptimizingtaxservicesThemodelofclassifiedandlayeredmanagememofemerpriseincometaxcangreatlyimprov

13、etaxcollectionandmanagemente伍ciencyandsetanexampleforthemanagementofothertaxcategoriesandevenforothertaxmanagementissues，andtherebyimprovetheoverallleveloftaxationTllisstudycanfillthegapinthecurrentmanagementofenterprise

14、incometaxandlcadthedirectionofresearchonthemanagementofenterpriseincometaxInconformitywiththematerialistdialectics，thescientificorganizationalmanagememtheoriesandtheregularpatternsoftaxcollectionandmanagementthemodelofcl