据有关资料统计,目前所得税税前扣除金额已占计税所得额的50％、占应征所得税的40％。这不仅影响了所得税调节功能发挥,严重的是造成了现行企业所得税征管机制软化。从税收、财务方面看,主要存在以下四个方面的问题: (一)税前扣除政出多门,互相排斥。一方面财务管理与所得税成本管理职责不清,管财务制度的部门不管所得税,而管所得税的税务部门管不了财务制度及成本开支范围标准。面对各级人民政府、各企业主管部门,各行业繁多的所得税税前扣除办法,一些税务专管员抱怨工作没有主动权、政策千头万绪,无 According to statistics, the current deduction amount of income tax has accounted for 50% of the taxable income, accounting for 40% of the income tax. This not only affects the income tax adjustment function to play, is seriously causing the current corporate income tax collection and management mechanism to soften. In terms of taxation and finance, there are mainly four problems as follows: (1) Deductions from government and government are mutually exclusive. On the one hand, the responsibilities of financial management and income tax cost management are unclear. The departments that manage the financial system do not regard the income tax, while the tax department that administers the income tax can not control the standards of the financial system and the scope of cost expenditure. In the face of the pre-tax deduction of income tax of people’s governments at various levels, competent departments of various enterprises and various industries, some tax administrators complain about the lack of initiative in work and the multitude of policies, without