Best is relative/subjective
It also depends on what budget you actually have (dollar amount please?).
I'd suggest looking at Onkyo for good bang for your buck HTIB systems. Honestly though, if you want better quality sound/control over individual AV receiver you end up with, consider separates. Entry level receivers by Denon, Onkyo & others have great feature sets in the $250-300 price range. For surrounds/sub, the Energy Take Classic 5.1 is still quite popular @ $399.