随着信息技术和互联网的快速发展，为了降低征管成本、优化纳税服务，我国于2018年实施了国地税合并，对税种征管范围进行了重大的调整改革，这有效地避免了重复交叉征税的可能，也大大降低了纳税人的纳税时间和成本。但在企业所得税征管方面，国地税合并后还存在政策理解不统一、征管出现偏差、征管人员素质与征管要求不匹配、信息化征管水平不高等问题。建议统一征税标准和工作职责、建立税源和业务衔接机制、培育新型专业税务人才、逐步提高信息化征收，以加强国地税合并后的企业所得税征收管理。

关键词：国地税合并、企业所得税、征收管理

With the rapid development of information technology and internet, in order to reduce the cost of collection and management and to optimize the tax service, China implemented the merger of national and local taxes in 2018. The approach has made significant adjustment and reform on the scope of tax collection and management, which effectively avoided the possibility of repeated cross taxation, and greatly reduced the time and cost of taxpayers. However, in the aspect of enterprise income tax collection and management, there are still some problems after the merger, such as the policy understanding is not unified, the collection and management deviation, the quality of tax collection and management personnel does not match the requirements, and the level of information collection and management is not high. We should unify taxation standards and responsibilities, establish tax source and business linkage mechanism, cultivate new professional tax talents, and gradually improve information collection to strengthen the collection and management of enterprise income tax after the merger.

Keywords: Merger of National and Local Taxes, Enterprise Income Tax, Collection and Management