Research On Specialized Management Of Taxation In Large Enterprises

With the accelerating process of economic, a batch of large enterprises were set up which are large-scale, complex structure, and strong ability of transnational business. The tax revenue from large enterprises is an important part of China’s tax revenue, and thus tax authorities attaches great importance to big tax administration. Compared with other companies, due to the large enterprise internal structure more complicated, branches and their characteristics such as the wide range of business to increase the management difficulty of tax authorities.At present, the tax administration for large enterprises started late and the lack of practical experience, thus strengthening the tax administration of large enterprises research is important.In this paper, the research object is large corporate tax management, from the perspective of professional management, combined with practical problems of large corporate tax professional management, learn from the advanced experience of foreign countries, puts forward advice of an improved management of large corporate tax professional advice. This paper is divided into five parts, the first part introduces the research background and significance, the related literature were reviewed, describes the research methods and innovations of the paper. The second part describes the theory of tax professional administration of large enterprises. Including large enterprises standard definition, the concept of tax professional management, risk management theory and the theoretical basis of tax compliance and tax professional management of large enterprises to promote practical significance. The third part of large foreign corporate tax professional management experience compared with the reference, that the large enterprises are defined standards, to draw on the experience of large enterprises in the form of tax administration agencies and big business organization management measures. The fourth part of the management of the tax status of big business discussed, a detailed analysis of China’s large corporate tax professional management problems. The last part presents a perfect big corporate tax professional management suggestions, indicating the size of the tax should be based on revenue, and the composite index of the total assets of large enterprises to define the criteria and the proposed reform of tax administration of large enterprises organizational structure recommendations.