企业所得税规范化管理就是通过制定规章制度,对税务机关和税务人员征收企业所得税的行为进行规范。1998年,这项工作将再上新的台阶。 企业所得税规范化管理贯穿于所得税工作的全过程,包括政策、税源、征收、检查、考核以及信息资料管理等各个方面。 Standardization of corporate income tax management is through the development of rules and regulations, the tax authorities and tax officials levying corporate income tax norms. In 1998, this work will be brought to a new level. The standardized management of enterprise income tax runs through the whole process of income tax work, including policies, tax sources, collection, inspection, assessment and information data management.