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

1、東南大學(xué)碩士學(xué)位論文企業(yè)所得稅的分類分層管理研究以南京市國家稅務(wù)局為例姓名：俞培林申請學(xué)位級別：碩士專業(yè)：公共管理指導(dǎo)教師：張?zhí)靵?0110201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