关于加强核定企业的所得税征管的几点思考

核定征收企业所得税会出现税收调控功能弱化、税负不公平、监管不到位、企业逃避税空间加大、企业难以享受税收优惠等弊端。这就需要通过合理制定和调整行业的应税所得率，尽量减少核定征收企业的数量，实行集体核定制度，建立从核定征收方式到查账征收方式的过渡机制等措施予以克服。

Assessment of Corporate Income Tax: the Collection and Management

There are many problems such as weakening of control function,taxation unbalance,ignorance of supervision,high risk of tax evasion,lesser,tax favor for enterprises in the assessment of corporate income tax.By establishing and adjusting reasonable taxable income rates,the number of enterprises assessed for corporate income tax can be reduced,a collective institution for assessment can be set up,measures such as spot check taxation can be taken.