Research On The Specialized Tax Administration Of Large Enterprises In Jiangsu Province

With the sustainable development of global economy,the trend of collectivized management of enterprises is becoming more and more obvious.Take 2017 as example,the 1062 large enterprises paid 5.5 trillion Yuan in tax,which take 40%of national tax revenue.In order to promoting tax compliance of large enterprises,it is necessary to make progress on deepening service connotation,defining the responsibility and innovating the working system.This has profound implications in regulate self-management of large enterprises and modernize the administration of tax authorities.The State Taxation Administration set up the Tax Management Department of Large Enterprises in 2008,specialized in tax administration and services for large enterprises.The specialized management and of large enterprises has made great progress during decades and the tax contributions are rising year by year.Because of the late start,there is still a certain gap when comparing with the developed countries.The compliance consciousness large enterprises is not strong.The practice of specialized management of large enterprises by tax authorities still needs constant exploration and improvement.This article is combined with tax theory and based on the reality of the national tax collection and administration,and learn the experience of the specialized management of large enterprises from the developed countries.Take Jiangsu province as example,discusse the practice and problem of specialized management of large enterprises and analyze the reasons.This provides some reference value for the research on the common problems of tax professional management of large enterprises in the country by proposing the optimization suggestions.Chapter one introduces the background and significance of the topic.The reform of specialized tax management for large enterprises is the first step of the tax management system reform.It is a guidance to accomplish the main task and make more efforts in tax management.Chapter two mainly introduces the relevant theories based on the article in detail,includes tax compliance theory,tax professional management theory and tax risk management theory.The definition,characteristics and forms of expression are introduced,which lays a theoretical foundation for the research of this paper.Chapter three mainly studies the status quo of tax specialized management of large enterprises in jiangsu province and the effectiveness of its work.Take"the top 1000 groups"as example and make a deep study of regional distribution and tax situation.Due to the different levels of economic development in different regions,the distribution of large enterprises and the level of tax payment are not balanced.Tax authorities should take overall consideration to further improve the tax management level of large enterprises.Although the number of large enterprises in Jiangsu is in the forefront of the country,but there is a big gap in operating income compared with other regions.Some industries do not have obvious advantages or even some disadvantages,and there is still a large room for improvement in management methods.Jiangsu has established the entity organization of tax administration of large enterprises,deeply integrate specialization and personalized service.Chapter four discusses the problem of specialized management of large enterprises in Jiangsu and analyze the reasons,include continuous evolution of the national tax system,the imperfect tax collection and management mode,the uneven development of regional industries and the weak tax service system.There are still problems in tax administration for large enterprises,include the identification standard is not clear,the information exchange is not equal,the system is not perfect,the function positioning is not clear and the risk analysis efficiency is low.Chapter five introduces the specific practices of tax administration of large enterprises in the United States,Australia and Japan.The establishment of institutions,tax administration mode and characteristics,and risk management model are introduced in detail,providing the experience of tax administration of large enterprises for Jiangsu and the country.Chapter six puts forward some suggestions on the above research and analysis,includes defining standards for large enterprises,clarifying responsibilities and improving mechanisms,improving the efficiency of data application and risk analysis,optimizing tax payment services and strengthening team building.