目录引言........................................................................................................................................................4一、加强国内连锁超市财务管理能力的原因分析.............................................................................4二、国内连锁性超市财务管理存在的问题.........................................................................................5（一）财务管理的核心作用未能得到有效发挥.................................................................................5（二）规范化程度低.............................................................................................................................5（三）财务控管体系不完善.................................................................................................................6三、建立健全适合连锁超市发展的财务控制系统.............................................................................6（一）实施全方位的预算管控.............................................................................................................6（二）加强结算资金管理.....................................................................................................................8（三）加强存货控制.............................................................................................................................9（四）健全内部控制制度...................................................................................................................10（五）建立计算机信息管理系统.......................................................................................................11参考文献...............................................................................................................................................11摘要个人所得税是国家调节公民收入的重要经济杠杆。加强个人所得税的征收管理，可以缓解社会分配不公的矛盾，抑制通货膨胀，促进社会安定团结，保障社会主义市场经济的健康发展。然后，现行的个人所得税并没有发挥出应有的调节作用，究其原因既有税制模式的问题、税收征管环节的问题、也有纳税人纳税意识淡薄等问题。面对现行个人所得税对收入分配调节不力这一问题，我们寻求的思路是：转变现行的个人所得税税制模式，充分考虑到新税制运行所需的基本条件，层层推进，重点突破，制定切实可行的操作方案，确定具体的实施方法。关键词：个人所得税；管理；税制AbstractPersonalincometaxisthestateregulationofcitizenincometheimportanteconomiclever.StrengthenthemanagementofTaxationofindividualincometax,canalleviatetheunfairdistributionofsocialconflict,controlinflation,promotesocialstabilityandunity,andsafeguardthehealthydevelopmentofsocialistmarketeconomy.Then,thecurrentindividualincometaxanddidnotplayitsdueroleintheregulation,thereasonsincludethetaxsystem,taxcollectionandmanagementproblems,alsohavethetaxpayertopaytaxesconsciousnessisthinwaitforaproblem.Inthefaceofthecurrentpersonalincometaxontheincomedistributioninpoorregulationofthisproblem,weseekthetrainofthoughtis:changethecurrentpersonalincometaxmodel,givefullconsiderationtothenewtaxsystemisrequiredtorunthebasicconditions,layeruponlayeradvance,keybreakthrough,makepracticaloperationplan,determinethespecificimplementationmethod.Keywords:personalincometax;taxadministration;引言个人所得税是调整征税机关与自然人之间在个人所得税的征纳与管理过程中所发生的社会关系的法律规范的总称。近年来，我国居民收入差距日益扩大，增大了我国经济社会运...
