摘要：稅收管理就是國家的財政、稅務(wù)、海關(guān)等職能部門，為了實現(xiàn)稅收分配目標(biāo)，依據(jù)稅收分配活動的特點與規(guī)律，對稅收分配活動的全過程進行決策、計劃、組織、協(xié)調(diào)和監(jiān)督的一種管理活動。企業(yè)所得稅在稅收征管里中具有舉足輕重的作用，因此企業(yè)所得稅征管是稅收管理中的重要部分。因為企業(yè)所得稅有不同于其他稅種的特殊性，所以企業(yè)所得稅的征管也具有其他稅種征管中所不具備的特殊性。

　　　蒙古國的稅收分為國家稅收與地方稅收，而所得稅屬于國家稅。由于所得稅法律政策發(fā)展的時間不長、企業(yè)所得稅的特殊性使得稅務(wù)機關(guān)在稅收征管時面臨很多的問題。

　　　本文旨在研究企業(yè)所得稅的征收管理問題，根據(jù)企業(yè)所得稅的特點提出針對性的征收管理辦法，力求提出系統(tǒng)性的企業(yè)所得稅的征收管理對策。

關(guān)鍵詞: 稅收征管；企業(yè)所得稅； 蒙古國

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