First, the main problems in enterprise income tax management and their causes:

(a) Many enterprises are not familiar with enterprise income tax policies because of the different professional levels of enterprise financial personnel.

due to the complexity of income tax calculation and strong policy, the financial personnel of many enterprises have not fully and accurately grasped the basic provisions, deduction basis and deduction ratio of pre-tax deduction items of enterprise income tax.

some enterprises have some problems, such as over-standard extraction of expenses, over-annual amortization expenses, listing expenses with standard control into expenses without standard control, and enterprises enjoying tax reduction or exemption arbitrarily adjusting tax returns. These problems not only affect the correct implementation of tax policies and the authenticity of corporate financial accounting, but also increase the tax cost of taxpayers and tax authorities.

(2) Due to the lack of corporate income tax business training, the professional quality of many tax collectors cannot fully meet the needs of the work.

Extended information:

1. Relationship between pre-tax deduction provisions and actual accounting treatment of enterprises

(1) Priority principle of tax law: when calculating taxable income, if the financial and accounting treatment methods of enterprises are inconsistent with the provisions of tax laws and regulations, they shall be calculated in accordance with the provisions of tax laws and regulations. (Platinum is omitted: Article 21 of the Enterprise Income Tax Law stipulates)

For example, the scope of employee welfare expenses has relevant provisions in the Ministry of Finance and the tax letter, which are inconsistent, while State Taxation Administration of The People's Republic of China made it clear when answering questions on tax, and treated the income tax according to the documents in the tax letter; In accounting treatment, according to the documents of the Ministry of Finance. If it is inconsistent, it shall be in accordance with the standards of the tax law.

In practice, we must also pay attention to the embodiment of the principle of tax law priority in other aspects. For example, it is stated in the contract that the individual income tax arising from the equity transfer shall be borne by the individual, but the other party shall bear this part of the expenses. In practice, if the individual income tax is not paid, the tax authorities will still find an individual to bear the responsibility.

(II) The principle of harmonization of tax laws: If the expenses that an enterprise has actually confirmed in the financial accounting treatment according to the financial accounting system do not exceed the pre-tax deduction scope and standards stipulated in the Enterprise Income Tax Law and relevant tax laws and regulations, the expenses confirmed in the actual accounting treatment of the enterprise shall be deducted before the enterprise income tax, and its taxable income shall be calculated.

(3) Blank principle of tax law in State Taxation Administration of The People's Republic of China Announcement No.15, 212: The specific deduction items that are not clearly stipulated by tax laws and regulations and the State Council finance and tax authorities shall be calculated according to national financial and accounting regulations on the premise of not violating the basic principle of pre-tax deduction.

For example, regarding the labor insurance expenditure, at present, only the specific deduction scope is specified, but there is no deduction standard, so the enterprise can calculate according to the national financial and accounting regulations.

Baidu encyclopedia-enterprise income tax