Main problems existing in the operation of the new enterprise income tax law and suggestions for improvement

Since June 65438+1 October1in 2008, China has officially implemented the new enterprise income tax law (hereinafter referred to as the "new tax law"), and has successively issued implementing regulations and various notices, explaining some unclear matters. Since the implementation of the new tax law for half a year, its overall positive significance in reducing the tax burden of domestic enterprises and promoting a fair and unified tax policy environment among regions has been generally recognized, but there are also problems such as vague definition of new concepts and unclear policy implementation caliber. It is necessary to promptly investigate and analyze the implementation of the new tax law, sum up the problems that have been revealed, and formulate targeted supplementary and detailed adjustment measures. I. Main problems existing in the operation of the new enterprise income tax law (I) Summary collection of income tax by the head office and branches caused by the adjustment of the taxpayer's scope In view of the fact that traditional enterprise organizational forms such as state-owned enterprises, collective enterprises and private enterprises in China are increasingly being replaced by modern enterprise organizational forms such as joint stock limited companies, limited liability companies, partnerships and sole proprietorship enterprises, the original criteria for determining enterprise income tax taxpayers are the conditions for opening settlement accounts in banks, independently establishing account books, preparing financial and accounting statements and independently calculating profits and losses. The new tax law defines enterprises and organizations that exist in the form of companies and non-companies as taxpayers of enterprise income tax, which is an inevitable choice to adapt to the changes in the form of economic entities and embodies international practice and foresight. However, China's current tax collection and management system and enterprise economic organization still have many particularities, and it is essential to make up for the shortcomings and check the mistakes comprehensively and meticulously. At present, the problem of income tax collection and management of cross-provincial head offices is one of the main problems derived from it. According to the provisions of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Interim Measures for the Administration of Enterprise Income Tax Collection for Cross-regional Business Summary Taxes (Guo Shui Fa [2008] No.28), the basic calculation methods for the summary collection management of branches that no longer pay enterprise income tax alone due to the implementation of the taxpayer's "legal person judgment standard" in the new tax law can be summarized as follows: First, the general institutions and head offices of enterprises across provinces and cities within the scope of central and local incomes can be uniformly calculated. Second, the tax payable after unified calculation is shared by the head office and secondary branches in proportion and paid in advance respectively. The head office pays 25% of the tax payable to the local competent tax authorities, and the income after year-end summary and liquidation is divided by the central government and the head office at 60: 40; 25% of the tax payable will be paid into the central treasury in advance, and 60% of the income tax revenue of the central treasury after the liquidation will be the central revenue, and 40% will be transferred regularly by the Ministry of Finance according to the proportion of enterprise income tax actually shared by provinces and cities in the local total share from 2004 to 2006. Each secondary branch shall share the remaining 50% of the tax payable according to the three factors (the weights are 0.35, 0.35 and 0.3 respectively) of its operating income, employee salaries and total assets in the previous year (June to June of last year and July to February of last year), and pay the tax to the local competent tax authorities in advance. Third, after the end of the year, the tax authorities in the place where the head office is located shall deduct the prepaid tax according to the total annual tax payable of the enterprise, and refund more and make up less. The implementation of this method will significantly adjust the distribution of income tax between regions, and play a certain role in balancing the imbalance of financial resources between regions and strengthening the enthusiasm of tax collection and management where branches are located. However, in the process of implementation, there are two problems: 1, and the problems existing in the tax collection and management of secondary branches (1) have not completely solved the problem that branches use their own tax preferential conditions to transfer corporate profits and reduce the overall tax burden of enterprises. An important reason for the reform of corporate enterprise income tax system in China is to use "corporate conditions" to restrict enterprises from using branches with preferential tax rates to transfer profits, so as to reduce the overall tax burden. The statement in Article 16 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Interim Measures for the Administration of Taxpayers' Income Tax Collection for Cross-regional Business Summary (Guo Shui Fa [2008] No.28) is that for the head offices and branches located in areas with different tax rates, the original "separately calculate the income tax payable and the tax payable, and pay them separately according to the applicable tax rate" is revised as follows: "First, the head office uniformly calculates all taxable income, Then calculate the taxable income of regional institutions with different tax rates according to the proportion stipulated in Article 19 and the three factors and weights stipulated in Article 23 of these Measures, and then calculate the taxable amount according to the applicable tax rates where the head office and branches are located. " The essential difference between these two expressions is that the latter limits the possibility for branches to use themselves to transfer the profits of head offices in high-tax areas to low-tax areas, thus reducing the overall tax burden of enterprises and achieving the purpose of tax avoidance. However, this expression and tax calculation method does not completely rule out the possibility of enterprises using preferential tax rates of branches to avoid taxes. Due to the adoption of the tax calculation method of calculating the tax payable by taking the secondary branch as the unit, the operating income, employees' salaries and total assets of the branches at and below the tertiary level will be uniformly included in the tax calculation method of the secondary branch, and the tax payable of enterprises with the secondary branch in the preferential tax area and the subordinate institutions at the tertiary level should not enjoy the preferential tax rate will be greatly reduced. The existence of such loopholes in tax collection and management will lead enterprises to distort their own organizational structure, thus achieving the purpose of tax avoidance. (2) The identification criteria of secondary branches are vague. According to the relevant regulations, the head office should fill in the Distribution Form of Enterprise Income Tax Branches in People's Republic of China (PRC) before June 20, and send it to the tax authorities where the head office is located for distribution to all branches. Then the criteria for judging secondary branches have become the focus of attention of both tax authorities and enterprises. At present, the provisions for judging the level of branches of enterprises are not very clear, and there is no unified standard and supervision measures, which will increase the possibility of tax avoidance for enterprises. The tax payment system of enterprise branches determined in the first year of the implementation of the new tax law has an important reference function for the authenticity of information in the future. Therefore, how to determine scientific judgment standards and enforceable regulatory measures in time has become a top priority. (3) It is unreasonable for branches of special industries to advance on the spot according to the "three elements". Special industries such as construction and real estate have few assets, strong liquidity and short cycle. The essence of many units registered as branches is to borrow the qualifications of the head office and pay management fees to the head office. The book of the head office reflects the management fee income, which cannot be monitored by the local tax authorities. It is obviously unreasonable for the head office to allocate according to the "three elements".

(4) The legal liabilities of branches cannot be defined. The new tax law defines a legal person as a taxpayer, and the administrative penalty clause of the tax collection and management law only targets taxpayers, and branches do not constitute "taxpayers". Therefore, there will be no relevant legal basis for the tax authorities to punish the branches that fail to declare the prepaid tax on time, and the tax management of the branches at different levels, especially the branches below the second level, will be in an awkward position. (5) There is a "regulatory vacuum" in special branches such as franchise stores and franchisees. In practical work, although some branches are non-corporate branches, they often only rely on the head office or pay a certain management fee to the head office to obtain certain industry qualifications of the head office, and their management is completely independent. If the head office does not include such branches in internal management and does not include such branches in the distribution scope when distributing taxes according to the "three elements", such branches will be in an unsupervised state. 2 inter provincial headquarters and branches to implement tax collection and management issues. The tax management right and income level of enterprise income tax in China can be divided into two situations, namely, the reform of income tax sharing system implemented from June 65438 to 10/day, 2002. Before the reform, the national tax system levied income tax on enterprises and institutions affiliated to central departments, head offices, trade associations, federations, mass organizations and foundations, income tax on financial and insurance enterprises, and income tax on state-owned enterprises run by the military; The local tax system collects the income tax of local state-owned enterprises and institutions at all levels, collective enterprise income tax and private enterprise income tax. After the reform in 2002, the original collection and management organ of enterprise income tax collected and managed by the national tax and local tax system before February 2006 54 38+0 65 438+0 remained unchanged, and the enterprise income tax was collected by the national tax system for newly registered enterprises from January 2002 10; Except for a few special industries, other enterprise income taxes are shared by the central and local governments in proportion, and the central government guarantees the income base of 200 1 actual local income tax in each region and implements incremental sharing. After the implementation of the new tax law, it will inevitably have a great impact on the division of tax sources of national tax and local tax, and the actual sharing of enterprise income tax between the central and local governments. The resulting two sets of collection and management systems and interest games between regions are inevitable, and the division of income tax revenue and collection and management rights of inter-provincial head offices is the focus of the problem. After the implementation of consolidated tax payment by legal entities, on the basis that the original tax collection and management authority is not clear, new problems of inconsistency between the head office and the competent tax authorities of branches have been added, which are mainly reflected in:

(1) The tax authorities in charge of the head office may not fully understand the situation of each branch. In this case, the decisions made are inevitably inconsistent with the real situation, which leads to the contradiction between the competent tax authorities of the head office and the branches, and affects the integrity of enterprise tax collection and management. (2) The tax-related matters and income of branches shall be determined by the tax authorities of the head office. In the case that the related "responsibilities and rights" such as income tasks and management matters do not match, the competent tax authorities of branches lose their management enthusiasm. (3) The competent tax authorities of the branches cannot predict the income. After the implementation of the enterprise income tax distribution and budget management measures of the head office, the income tax paid in advance to the branches depends on the head office, and the competent tax authorities where the branches are located will not be able to assess the income task, tax burden, collection and management quality, etc. At present, tax authorities at all levels have established an income task assessment system, and the future annual income plan will be unpredictable. (4) It is difficult for tax authorities to fully understand the situation of the head office, and it is even more difficult to conduct tax inspection (auditing). Since most of the head office and branches operate across regions and are managed by different tax authorities, the competent tax authorities of the head office and branches cannot conduct direct, comprehensive and effective inspection (inspection) on their business conditions. The implementation of enterprise summary tax payment objectively requires the head office to strengthen information communication and sharing with the competent tax authorities, but it is difficult to do so at present because the national tax collection and management information is not on a platform. (5) Lack of prior monitoring of the Head Office. If the head office fails to provide the information of the organization management truthfully, it may be punished in accordance with the relevant provisions of the Tax Administration Law on "failing to provide tax information truthfully". However, this is only a remedial and disciplinary measure afterwards, and there is no effective monitoring method beforehand. In addition, after the implementation of the new income tax income distribution method, governments at all levels pay close attention to the general expenditure. The implementation of the new tax law has stimulated the enthusiasm of local governments to develop headquarters economy. Therefore, the local government will exert influence on the branches within its jurisdiction through various measures to promote them to become legal persons. The consequence is to interfere with the normal business activities of taxpayers and cause disputes over the jurisdiction of local tax authorities.

(2) Problems in the calculation of taxable income 1. The deduction of non-taxable income is different from the concept of total income in the original enterprise income tax law. The new tax law clearly puts forward the concepts of taxable income, non-taxable income and tax-free income. Among them, non-taxable income refers to the economic interests that are not profit-making activities of enterprises in nature and source, and should be permanently excluded from the scope of collection in tax principle, mainly including financial allocations, administrative fees and government funds collected according to law and incorporated into financial management. However, Article 28 of the implementation regulations of the new enterprise income tax law stipulates: "Expenses or property used for expenditure formed by non-tax income of enterprises shall not be deducted or the corresponding depreciation and amortization deduction shall be calculated". This provision does not distinguish the nature of expenditure and does not really reflect the spirit of "no tax". As far as enterprises are concerned, the non-tax revenue they obtain mainly refers to the financial funds for special purposes stipulated by the state and approved by the State Council, and its essence is the government's donation to enterprises. This kind of non-taxable income can bring economic benefits to enterprises from two aspects: first, in the process of obtaining non-taxable income, enterprises do not have to pay consideration, and the process of obtaining is the net inflow of economic benefits; Second, enterprises use this income to engage in activities related to production and operation, bringing economic benefits. If taxpayers use non-taxable income for expenses related to obtaining taxable income, but cannot deduct it according to the matching principle, it will inevitably lead to the fact that non-taxable income is taxed. 2. Perplexity of Rationality Principle in Specific Implementation Article 8 of the new tax law and Article 27 of its implementing regulations stipulate the standard of pre-tax deduction of "rationality". The application of the principle of rationality is an international common practice, and the reasonable expenses related to income incurred by enterprises can be fully compensated according to law. However, rationality, as a relatively vague concept, is easy to form diametrically opposite opinions between the tax collection and management sides and even within the tax collection and management organs (including the national tax) due to the differences in understanding angles and knowledge background, which hinders the implementation of the new tax law. The Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Spiritual Publicity Outline of the New Enterprise Income Tax Law (Guo [2008]159) defines the rationality of wages and salaries, which mainly includes two aspects: first, employees actually provide services; Second, the total compensation is reasonable in quantity. In practice, we mainly consider the responsibilities of employees, past salaries, business volume and complexity of employees and other related factors. At the same time, we should also consider the average wage level of local employees in the same industry. On the one hand, however, the nature and applicable tax rate of unreasonable deduction for tax avoidance by using this project have not yet been determined, and the definition and punishment of possible matters in actual work, such as shareholders distributing profits in the name of wages or operators improperly paying high wages for themselves, are not clear. It can be seen that more enforceable quantitative indicators need to be further formulated on the criteria of rationality. On the other hand, at present, the new tax law in China has not clearly defined the method of determining the number of employees, and the definition of "employees who are employed or employed in this enterprise" is not clear. In practice, how to define employees who use laborers provided by labor dispatch enterprises? In practice, can it be understood as signing a labor contract and handling overall planning? Should the wages of part-time employees be regarded as labor expenses? There are a series of problems that need to be unified in collection and management. At the same time, it is difficult to confirm the authenticity of the number of employees, which makes it impossible to accurately measure the deduction of employee welfare expenses with the total wages 14% as the boundary. 3. Deduction of welfare expenses The new accounting standards uniformly account for employee welfare expenses in employee compensation. Accounting requires enterprises to transfer the welfare funds payable to "employee compensation-welfare funds" when implementing the new accounting standards for the first time, and stipulates that the balance of welfare funds payable can be used by listed companies to offset the current management expenses, while non-listed companies continue to use them according to the original regulations. However, the implementation regulations of the new enterprise income tax law still allow the withdrawal of employee welfare funds, which is inconsistent with the new accounting standards and makes enterprises at a loss. (3) Some problems in preferential tax policies 1. The preferential catalogue of enterprise income tax has been delayed. The catalogue of preferential corporate income tax stipulated in Articles 87, 99 and 100 of the regulations for the implementation of the new enterprise income tax law shall be formulated by the Ministry of Finance, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and other relevant departments and the State Council. Before the publication of this catalogue, it is difficult for enterprises to determine whether to enjoy tax concessions, so they should pay taxes as usual first. At present, in addition to the standards for the identification of high-tech enterprises, the implementation standards for other tax preferential projects have not yet been promulgated. Therefore, enterprises will not be able to enjoy tax incentives in time, which is not conducive to the development of public infrastructure projects supported by the state and environmental protection, energy saving and water saving, and safe production enterprises.

2. Preferential income tax management for environmental protection, energy-saving and water-saving projects Article 88 of the implementation regulations of the new enterprise income tax law stipulates that the income of enterprises engaged in qualified environmental protection, energy-saving and water-saving projects shall be exempted from enterprise income tax from the first year to the third year, and the enterprise income tax shall be halved from the fourth year to the sixth year. The existing problems are as follows: First, large enterprises use the products of environmental protection, energy saving and water saving projects as raw materials to produce products, and do not sell them to the outside world, reducing the outsourcing of raw materials, so how should their project income be measured? Second, in terms of procedures, the project is generally determined by the management department first, and then the enterprise carries out investment transformation, and then it is completed and the production and operation income is obtained. However, in actual work, many enterprises first make investment transformation and complete it to obtain production and operation income, and then go to the management department to identify the project, which takes a long time, so the time to enjoy preferential policies has become a clear problem. 3. On the determination of "developing new technologies, new products and new processes" and the scope of R&D expenses, the new tax law stipulates that if the R&D expenses incurred by enterprises for developing new technologies, new products and new processes do not form intangible assets and are included in the current profits and losses, 50% of the R&D expenses will be deducted on the basis of deducting 100% according to regulations; Intangible assets shall be amortized at 150% of the cost of intangible assets. Although the implementation regulations of the new enterprise income tax law make it clear that the deduction of enterprise income tax research and development expenses is limited to "developing new technologies, new products and new processes", the concept, scope and research and development field of this policy have changed compared with the original "technology development expenses". There are the following problems: first, the identification of "developing new technologies, new products and new processes" needs to solve the problems of how to identify and by whom. Second, what specific expenses should be included in the content of the "research and development expenses" project? The third is how to apply the original relevant provisions on technology development fees. According to the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Preferential Enterprise Income Tax Policies for Enterprise Technological Innovation (Caishui [2006] No.88), on the basis of deducting 100% of the actual technology development expenses in a tax year, 50% of the actual amount in that year is allowed to be deducted before enterprise income tax. The part of the technology development fee actually incurred by the enterprise in that year that is not deducted in that year may be carried forward to the following year and deducted from the taxable income of enterprise income tax, and the maximum deduction period shall not exceed 5 years. However, the new tax law stipulates that the above-mentioned R&D expenses of enterprises can be deducted according to 50% of R&D expenses when calculating taxable income, but there is no clear stipulation in the new tax law and related policies on how to deal with the unpaid amount of technology development expenses carried forward by enterprises in previous years. 4. Cohesion of fixed assets deduction policies. The new tax law stipulates that if the fixed assets of an enterprise need to be depreciated quickly due to technological progress and other reasons, the depreciation period can be shortened or the accelerated depreciation method can be adopted. The determination of depreciation period of fixed assets is inconsistent with the original tax law. For example, the new tax law stipulates that the minimum depreciation period of vehicles and electronic equipment is shortened from 5 years to 4 years and 3 years respectively. Does this rule only refer to equipment purchased after 2008 1? How to implement the previously purchased equipment? In addition, although Article 32 of the new tax law stipulates that fixed assets can be depreciated by shortening the depreciation period or adopting accelerated depreciation method, this provision is not yet operational. The specific scope of "fixed assets with rapid product replacement due to technological progress" and "fixed assets in a state of strong vibration and high corrosion all the year round" is not clear. 5. Policy for Comprehensive Utilization of Resources Article 99 of the Regulations for the Implementation of the New Enterprise Income Tax Law stipulates that the deduction of expenses mentioned in Article 33 of the Enterprise Income Tax Law refers to the income obtained by an enterprise from the production of products that meet the relevant national and industrial standards that are not restricted or prohibited by the state with the resources specified in the Catalogue of Preferential Enterprise Income Tax for Comprehensive Utilization of Resources as the main raw materials, and 90% of the expenses are deducted and included in the total income. The problem is that most of the products produced by comprehensive utilization of enterprise resources are not sold externally, but continue to be used as raw materials for production. How to reasonably confirm relevant income, price, product measurement, etc. It is a problem that must be considered when formulating the preferential catalogue. (4) Problems existing in the collection and management of enterprise income tax 1. Regarding the application of tax incentives to enterprises that have been approved to collect enterprise income tax, the Monthly (Quarterly) Prepaid Tax Return for Enterprise Income Tax stipulates that "taxpayers who have been approved to collect enterprise income tax can enjoy transitional tax incentives, small-scale low-profit enterprises, high-tech enterprises and other tax reduction or exemption benefits approved or filed by the tax authorities according to law". However, this provision is inconsistent with the relevant provisions of the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Measures for the Approved Collection of Enterprise Income Tax (Trial) (Guo Shui Fa [2008] No.30), which is difficult to operate in practical work.

2. Income tax declaration for enterprise liquidation Article 55 of the new tax law stipulates that an enterprise shall declare its liquidation income to the tax authorities and pay enterprise income tax according to law before going through the cancellation of registration. Article 11 of the implementation regulations of the new enterprise income tax law stipulates that liquidation income refers to the realizable value of all assets of an enterprise or the balance of the transaction price after deducting the net asset value, liquidation expenses and related taxes. The author thinks that since 1994, because there is no clear regulation on the collection and management of enterprise liquidation, most enterprises have not submitted liquidation reports to the tax authorities when they cancel, so it is actually difficult for the tax authorities to manage the liquidation income of enterprises, and the tax loss is more serious when enterprises cancel. Two. Suggestions on further improving the new corporate income tax laws and regulations system (1) Improve the corporate income tax calculation and collection system of the head office and branches, and refine the tax calculation method (1). Further strengthen the supervision of tax avoidance by branches using changes in organizational structure, clarify and refine the applicable standards for judging secondary branches and branches below the secondary level, and unify the collection and management caliber of local tax authorities. The indicators and bases that can be adopted include: the operating authority of branches; Scope of business; Organizational structure level within the enterprise, etc. (2) To formulate a special supporting system for tax management of construction and installation and the head office of real estate enterprises. According to the principle of enterprise income tax system, enterprise income tax will be collected and paid by the head office. At the same time, strengthen the management of external business links and improve the supervision of the head office on the financial accounting of its subordinate projects. (3) For franchisees, franchisees, contracting branches and other special branches, it should be clear that they have independent production and management rights, independent financial accounting, and regularly pay rent or contracting fees to the head office, they should pay taxes according to their production, business income and income, and accept tax management. (4) Implement an annual tax feedback system for all branches that fail to implement local prepayment for cross-regional operations. If they can't provide a unified tax payment certificate from the head office, the competent tax authorities at the location of the branch office will pay the tax on the spot to avoid the tax loss caused by the illegal humanization of the branch office. 2. Straighten out the relationship between the head office (1) and enterprise income tax collection and management With the implementation of the new tax law, we should straighten out the relationship between the head office and branches as soon as possible, clean up the unincorporated branches, and redefine the income tax collection and management authority to ensure that the head office is consistent with the competent tax authorities of unincorporated branches. At the same time, the tax registration form is further distinguished according to the legal person and the unincorporated branch. (2) Strengthen the tax management of unincorporated branches from the institutional level, establish the national general branch information network platform and joint tax assessment system, realize the dynamic enjoyment of taxpayers' household registration declaration, and reduce the occurrence of tax evasion. On the basis of ensuring information security, we will vigorously promote electronic declaration and online declaration, and improve the application and management functions of enterprise income tax of comprehensive tax collection and management software with the help of the third phase of the Golden Tax Project, especially in combination with the new management contents and requirements in the new tax law, and increase management functions such as business entertainment, public welfare donation, advertising fees and tax-related matters approval. Draw lessons from the previous experience of enterprise income tax management, especially the analysis and application of tax assessment information, standardize the income tax management contents of state and local tax enterprises in the construction of enterprise income tax informatization, realize the sharing of income tax management information of state and local tax enterprises, promote the consistency of policy grasp in the implementation of the new tax law with informatization, and provide taxpayers with a fair tax environment. (3) Establish State Taxation Administration of The People's Republic of China information feedback system and coordinate supervision institutions, and implement the system of two-way declaration, review and filing of annual tax returns. Problems arising in various places are also fed back by local tax authorities to supervisory institutions for adjudication. (4) Develop an integrated enterprise income tax information management system covering all aspects of enterprise income tax management as soon as possible. By developing tax assessment software, setting various index relationships and early warning indicators, analyzing and comparing the input data, the problems existing in tax declaration can be found in time, which lays the foundation for tax authorities to carry out tax assessment and tax inspection. By promoting the informatization construction of enterprise income tax management, we will strive to achieve the consistency of income tax declaration and data collection, realize information sharing, and comprehensively improve the level of enterprise income tax management.

(2) Optimize the provisions on the deduction of taxable income 1 and further improve the expression of non-taxable income in the implementation regulations of the new enterprise income tax law. It is clear that the expenses or property formed by the non-taxable income of an enterprise for obtaining the relevant expenses of taxable income shall not be deducted or the corresponding depreciation and amortization deduction shall be calculated. 2. Make clear the wage deduction standard (1), formulate the management measures for wage deduction that are suitable for the new tax law, standardize the operation, and accurately grasp the policies. (2) Develop quantitative indicators of salary "rationality". For example, Japan's income tax law has clear restrictions on the wages and salaries of the former directors and shareholders of enterprises, which stipulates that it shall not exceed a certain level of the average salary of all employees; The United States has put forward specific index requirements for judging the rationality of wages and benefits. (3) If an enterprise shareholder distributes profits in the name of wages or an operator unjustly pays high wages for himself for the purpose of tax deduction, his unreasonable wages can be presumed as dividend distribution according to the concept of "presumed dividend" and included in taxable income. (4) Restrict the constituent elements of "employee" to increase the cost and risk liability of taxpayer fraud. For those who have not signed a written employment contract or agreement in accordance with the relevant provisions of the Labor Contract Law, or who have signed a contract or agreement but have not been appraised by the relevant state departments, it is stipulated that the wages and salaries paid by them shall not be deducted before tax. For those who fail to pay basic old-age insurance and other basic insurance for employees in accordance with the relevant provisions of the state, the wages and salaries paid shall not be deducted before tax. 3. Bridging the gap between the new tax law and the new accounting standards, and clarifying the connection method of welfare expenses deduction. The author suggests that the employee welfare expenses actually incurred in 2008 should be included in the accrued balance of employee welfare expenses at the end of 2007, and then deducted from the actual taxable income according to the proportion stipulated in the new tax law after the accrued balance is zero. 4. Further clarify the transition of several pre-tax deduction items under the original tax system, such as the balance of work-related expenses that have been increased by tax before the end of 2006, the balance of employee education funds that have been extracted and the investment losses that have been increased by tax. , and further clarified the transition connection. (3) Speed up the formulation of the conditions for enjoying preferential policies and the examination and approval system (1), speed up the introduction of relevant policies supporting the new tax law (1), and clarify the timeliness and effectiveness of the original preferential policies as soon as possible. The original preferential policies that have not expired, such as the separation of main and auxiliary policies, the domestic equipment investment credit policy, and the implementation time limit of the newly introduced preferential policies in the pilot areas of cultural system reform, need to be clarified as soon as possible. (2) Prioritize priorities. In view of the key and difficult points of the current new tax law, as well as related matters that need to be solved and clarified urgently, relevant preferential judgment standards will be issued as soon as possible, so as to facilitate grass-roots operations to follow rules. For example, the scope of research and development expenses and the identification and management methods of "developing new technologies, new products and new processes"; Formulate preferential enterprise income tax catalogues for environmental protection special equipment, energy-saving and water-saving special equipment and safety production special equipment. 2. Identify specific issues such as which tax incentives belong to the approval category and which belong to the filing category, how to perform the authority and procedures, and how to determine the form and information provided. In the tax preferential examination and approval system. The new tax law and its implementing regulations have adjusted the tax reduction and exemption, but the new specific preferential management measures for enterprise income tax reduction and exemption have not yet been promulgated. When enterprises declare quarterly, what can be enjoyed directly and what needs approval, approval procedures, etc. , should be clear as soon as possible. 3. Adding the list of enterprise income tax credits for special equipment investment involves the supervision of inter-period carry-over credits and the continuous use of special equipment, which requires the tax authorities to track and manage for several consecutive tax periods, and the management is relatively difficult. In order to improve the quality and efficiency of management, the author suggests adding a detailed list of enterprise income tax credits for special equipment investment in the annual tax return, and comprehensively and continuously registering and managing such credits. (IV) Strengthen the management of new enterprise income tax collection 1, and limit the scope of approved taxpayers. Based on the principle of protecting the interests of real small-scale taxpayers and effectively preventing taxpayers from defrauding tax preferences through the implementation of approved collection without setting up account books, the scope of approved taxpayers who can enjoy tax preferences is limited. That is, only taxpayers who have been approved by the tax authorities to implement the approved collection without setting up account books can enjoy the relevant preferential tax policies, and at the same time, the scale of taxpayers who can set up account books is clarified. In addition, taxpayers who should set up account books but not account books shall not enjoy all preferential tax policies of the state. 2. After the implementation of the new tax law on the collection and management of enterprise liquidation income tax, we should refine the provisions on the collection and management of enterprise liquidation income tax, clarify what information enterprises should provide when applying for cancellation to the tax authorities, who will determine the realizable value or transaction price of enterprise assets when calculating liquidation income, and how to determine the calculation formula of liquidation income, so as to strengthen management and prevent tax loss.