Thinking And Exploration On Professional Management Of Large Corporate Tax

Under the background of economic globalization, the business scope of large enterprises stride across the country (region), and across industry. Internal transactions and financial accounting become more and more complex. The services for tax of the corporate continues to increase. At the same time, the difficulty and risk of the sources of revenue management is increasing continuously. In order to adapt to the new situation, many countries with a prominent corporate tax professional management as the core of the new tax collection mode. In2008, the State Administration of Taxation established big business tax administration agencies, which indicates that China has taken a substantial step. After five years of hard work, the corporate tax professional management achieved significant results. It was generally recognized tax-enterprise cooperation, risk management philosophy. Professional management mechanism is gradually established. Tax authorities personalized service and risk management business innovation. Tax administration team building has a certain basis. However, compared with Western developed countries, there are many problems in tax administration reform and development of China’s large enterprises.The overall design of the tax system is imperfect. The working mechanism of the tax authorities are not perfect. So far, we have not formed a systematic and comprehensive corporate tax professional management system. The tax authorities need to improve the tax services for large enterprises.The tax authorities of the risk management business system also need to vigorously strengthen.IT was not enough to support the taxation work. The number of tax management and professional quality work unsuited to the requirements.In the context of the socialist market economic system development, China should enhance the sense of urgency and sense of responsibility of tax collection and management of large enterprises reform.We should conscientiously sum up the practical experience, and actively learn from successful international practices, and strive to create a new situation of reform.The theory is based on the risk management theory, the theory of tax compliance and professional management theory.The author explains the necessity of the tax professional management of large enterprises.The author analyzes the problems in our tax administration of large enterprises.On the basis of learning from international experience, the author proposes the countermeasures to solve these problems.I believe that the tax authorities must do the following five aspects in future.First, the tax authorities need to enact tax administration of large enterprises. clear of management functions of the system at all levels, establish collaborative working mechanism.Second, we should carry out management of the sub-industry progressively in the tax administration of large enterprises.Third, the tax authorities should guide large enterprises to establish internal mechanism to control tax risk, in order to promote the improvement of the Corporate Tax Compliance.Fourth, the tax authorities should actively promote the construction of the information platform, to strengthen the IT support of big business tax administration.Fifth. the tax authorities to strengthen the skills training of personnel, to adapt to the requirements of the tax work.