Date Received: 27-03-2024 / Date Accepted: 24-06-2024
The enterprise income tax plays a crucial role in the economic and social development of Bao Thang district. However, enterprise income tax management is grappling with several challenges, including the following: ineffective promotional campaigns, a high rate of tax finalization dossiers containing underreporting or incorrect declarations aimed at reducing or evading enterprise income tax, a concerning increase in the number of non-compliant enterprises, and a rising amount of outstanding enterprise income tax arrears. This study aimed to assess the status of managing small and medium-sized enterprise income tax, analyze influencing factors, and propose solutions to enhance the management of corporate income tax in Bao Thang district. The research involved a survey of 30 officials and leaders from the Tax Department and 60 small and medium-sized enterprises. Data were analyzed using descriptive and comparative statistical methods. The results indicate that from 2020 to 2022, outreach and support activities for taxpayers have improved, featuring diverse and practical content. Debt management for the corporate income tax was accurate and flexible, providing favorable conditions for business operations. Tax inspections were conducted timely and effectively, simultaneously identifying and addressing violations without encountering complaints or accusations related to corporate income tax. Proposed solutions include strengthening outreach efforts, refining tax registration and declaration processes, improving debt management practices, conducting thorough business inspections, and enhancing the professional competence of the tax officer team.
