Những công việc cần thực hiện trong quản lý thu thuế thu nhập doanh nghiệp hiện hành=Some affairs that need to be done in the management of collecting current corporate income tax

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Tác giả: Hoàng Nguyên Nguyễn

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Khoa học Tài chính Kế toán, 2024

Mô tả vật lý: tr.9-13

Bộ sưu tập: Metadata

ID: 159244

Thêm vào giỏ

Corporate income tax or company income tax is one of the important tax types of each country and Vietnam. It is the main source of revenue which accounts for the large share of total tax revenues. Thence, it is necessary to renew the management of corporate income tax so that it is more suitable with practice to ensure the accurate, full and timely tax collection, avoiding the omission of governement budget revenues. The article mentions on some contents and some affairs to be done to reduce the difficulties of the tax authorities in the process of collecting corporate income tax in the model of self-calculating and self-declaring and self-paying taxes.Thuế thu nhập doanh nghiệp hoặc thu nhập công ty là một trong những sắc thuế quan trọng của mỗi quốc gia và ở Việt Nam, là nguồn thu chủ lực, chiếm tỷ trọng lớn trong tổng nguồn thu về thuế. Từ đó đặt ra yêu cầu đối với công tác quản lý thu thuế thu nhập doanh nghiệp phải luôn đổi mới, phù hợp hơn với thực tiễn để đảm bảo thu đúng, thu đủ, thu kịp thời, tránh bỏ sót nguồn thu cho ngân sách nhà nước.

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1. Đọc trực tuyến

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