This text analyzes the affection of internal control to anti-dumping enterprises tax duty theoretical firstly,and at the foundation of the questionnaire investigate enterprises which involving the anti-dumping,we have a substantial relation examination between internal control and anti-dumping enterprises crediting degree and tax duty level.

Due to the running personal income tax is implemented as itemized collection,itemized deduction and itemized certainty tax rate,it is really hard to reflect the principle of the fair tax burden: No scientific way of collection and low level of the administration make it hard to develop the macroeconomic coordination of the Personal Income Tax.

Realizing the fair tax burden is not only beneficial to promoting our opening to the foreign countries but also beneficial to strengthening the effective management during collecting tax and preventing the loss of the national taxation.