KIỂM SOÁT THUẾ THU NHẬP DOANH NGHIỆP TẠI CHI CỤC THUẾ KHU VỰC THÀNH PHỐ THANH HÓA - ĐÔNG SƠN

Abstract

The regional tax department in Thanh Hoa city - Dong Son district is a specialized agency in the tax collection system of Thanh Hoa province. Since its establishment, the regional tax office in Thanh Hoa City-Dong Son has successfully carried out its mandated duties. Tax control in general, corporate income tax control in particular has been gradually reformed. In addition to the accomplishments made in the process of tax control in general and corporate income tax control in particular. It also exposed a number of weaknesses in the management process as well as the implementation organization, leading to the tax evasion, fraud in tax declaration, etc. Therefore, in order to properly, adequately and timely control the annual amount of corporate income tax payable by enterprises, it is necessary to research and propose solutions to improve the control of corporate income tax at the Regional Tax Department of Thanh Hoa city - Dong Son district.
Keywords: Control, corporate income tax, regional tax department of Thanh Hoa city
- Dong Son district.