Study Of Tax Professional Management About Large Business

With the rapid development of China’s economy, some large enterprises have become the foundation of the national economy as well as the main sources of national taxation. Professional tax administration of large enterprises can improve the efficiency of collection and managing large taxpayers’ compliance.The development of large enterprise tax professional management from 2008 in our country has achieved initial results: local tax authorities build a large enterprise specialized tax administration, professional management personnel continue to grow, further strengthening the information construction and tax risk management system initially formed. But because of the tax system constraints, such as the allocation of resources is not scientific, the tax information is insufficient and lack of human resources and other reasons, the current tax collection and management mode is not adapt to the needs of the large enterprise tax management.On the basis of the analysis of the professional tax administration of large enterprises in Chongqing, this study carries out an explorative research on taxation management model for large enterprises. Foreign tax professional management in clear standards, the establishment of a special tax administration, the implementation of risk management and other aspects of the experience is worth reference for large enterprises in China. The purpose of professional tax administration of large enterprises is to improve the efficiency and quality of specialized taxation management of large-scale enterprises and realize the win-win ideal for both taxation institutions and enterprises.