摘要：税收管理就是国家的财政、税务、海关等职能部门，为了实现税收分配目标，依据税收分配活动的特点与规律，对税收分配活动的全过程进行决策、计划、组织、协调和监督的一种管理活动。企业所得税在税收征管里中具有举足轻重的作用，因此企业所得税征管是税收管理中的重要部分。因为企业所得税有不同于其他税种的特殊性，所以企业所得税的征管也具有其他税种征管中所不具备的特殊性。
蒙古国的税收分为国家税收与地方税收，而所得税属于国家税。由于所得税法律政策发展的时间不长、企业所得税的特殊性使得税务机关在税收征管时面临很多的问题。
本文旨在研究企业所得税的征收管理问题，根据企业所得税的特点提出针对性的征收管理办法，力求提出系统性的企业所得税的征收管理对策。
关键词: 税收征管；企业所得税； 蒙古国
Abstract：As the part of income tax theory, Business income tax theory is included in the theory of income tax. The existing research results of enterprise income tax concluded the discussion of the theory and practice. It introduced company income tax base, tax burden shifted, enterprise income tax’s function and other aspects. From the 19th century since eighty’s research we can find that research of western company income tax focuses on the empirical analysis and evaluation effect of the current company income tax policy, use it as base for the government public policy. The study on the basic theory has no major breakthrough.
Mongolia has made a big lead during the past decade in the field of taxation. The country has created a broad legal framework and fairly good tax structure. A tax administration has been created under a modern agency concept. It is organized along functional lines and taxpayers have expressed a view that tax administration has improved its working in recent years.
This paper aims to study the corporational income tax collection and management problems, according to the enterprise income tax and puts forward the specific measures for the collection, strive to make the system of enterprise income tax collection and management countermeasures.
Keywords: Tax collection; Corporate Income Tax; Mongolia
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