The Research Of Tax Management In Large Enterprise In China

Huge enterprises are the major source of the national revenue. Their tax collection and administration,therefore,are the key and important point in the tax administration.Compared with the other enterprises,they require more complicated productive and operational administration,higher industry-oriented professionalization and informationalization. Their internal divisions are more detail-oriented and always utilize update technology.IT in particular,to manage and implement cross-regional and transnational operation mode.All these have posed tremendous challenges to the Taxation Bureau and require the high-level taxation staff to take centralize d administration. In regard to their daily administration,the hardest points consist in the fact that these large enterprises' industry-orientation and their information distribution are quite unequal.what lead to the disability in daily administration for the officers is their unfulfilment in these enterprises tax collection and administration.In order to improve the taxation collection and administration on these huge enterprises.all the taxation organs in the world have abided by the updated concept of public administration an adopted a serious of effective service measures,which fit their national conditions. All these have provided theoretical and pragmatical experiences for China's taxation organs to draw merits from in their own administration. The current importance is to learn from advanced foreign approaches and experiences to establish our own administration mechanism. However,their results and effects were not reached.At present, more and more than 50 countries and regions have set up Taxation Administration aiming at the administration of huge enterprises tax collection. In 2008, restructuring and setting up Taxation administration Division for Huge Enterprises, administration for Huge Enterprises, administration Organs for huge enterprises,China state administration for taxation collection and administration.In our country,even at abroad,petroleum enterprises are all huge enterprises or super large enterprises. So,they are the focal points in the administration. The internal Revenue Service Branch of Daqing has jurisdiction over Daqing Petroleum Administration Bureau, Daqing Oil Field Co.Ltd., Daqing Refining and Chemical Company and their discrete affiliate companies.they are the first one hundred enterprise in paying taxes. As Heilongjiang is the middle level province in economy,they are especially more important. From 2000. Daqing Petroleum Administration Bureau began to reconstruct and recognize. no matter how it changed,they still pay them about ten billion taxes to The internal Revenue Service Branch of Daqing. In the collecting and manageing process,some problems often happens.for example, the service is not good enough, the taxing and manageing function is not worked. As a manager of the huge enterprises in IRS, the author basis on the practical situation of collecting and manageing of large enterprises in The internal Revenue Service Branch of Daqing,and focus on analysing the disadvantages in process,then propose the solutions. It is not only the relatively new topic in the field if tax collection and administration,but also a study and a exploring try of huge enterprises tax collection and administration in Daqing and all over the nation.From the background,the aim,the significance of study and the current situation of home and abroad,the author points out the disadvantages in taxation collections and administration on huge enterprises.hence resulting in the study content to emphasize the importance and necessaries to enhance fulfilled and rational tax collection and administration mode on huge enterprises. Though drawing merits from foreign advanced experiences and reform of SAT, the general objectives and guidelines,we should put efforts to improve the organization,enhance improved and reasonable administration mode.raise the quality of the administration staff,strengthen service quality,risk-controlling ability,as well as promote the coordinative cooperation among Taxation Organs.All these are the specific suggestions posed by own country to improve the taxation administration on huge enterprises.This paper is divided into six parts. The first part of this paper introduces the research background, research purpose, significance and research status at home and abroad, pointed out that the current domestic research on tax collection and administration of large enterprises deficiencies, which leads to the research contents of this paper. The second part through to enterprise's concept, characteristic analysis, pointed out that our country constructs the perfect, reasonable tax management the importance and necessity of mode. The third part of the article through the method of linking theory with practice, to our country current tax management 's development present situation has analyzed, summarized our country tax management development course and present specific problems facing; the fourth part on the large foreign enterprises especially the OECD countries big business tax collection and management model were studied, and then pointed out that which is worthy of our learning experience, and comb out to suit our country tax management improvement ideas. The fifth part of this paper summarizes the State Administration of Taxation, puts forward the reform of tax management in China the overall goals and ideas, and then from the enterprise management organization setting, build perfect, reasonably large enterprise management mode, strengthening tax management personnel quality, improve the service quality of Taxation, enhance risk management control, strengthen the taxation department the collaboration of several aspects, to our country's tax management put forward specific suggestions for improvement. The last part is the full text of a summary.