Research On Tax Administration Of Large Enterprises In China

As economic developing to a certain stage,large enterprises inevitably emerge.Large enterprises can effectively resist various risks of macro-environment and industrial environment and create more profits through the advantages of scale intensification and technical specialization.The tax paid by large enterprises usually occupies a considerable proportion of a national total tax revenueTherefore,governments and tax authorities of various countries have always paid attention to large enterprises.Compared with general enterprises,large enterprises have the characteristics of complex organizational structure,numerous branches,novel transaction types,large volume of transactions,frequent cross-regional and even transnational transactions.Therefore,how to use the smallest cost to effectively manage large enterprises’ tax revenue and ensure the timely collection of tax revenue has become an important topic for tax authorities in various countries.In fact,tax authorities all over the world generally establish professional agencies to manage the large enterprises’ taxation.There are great differences in the functions of these specialized agencies all over the word.Different countries have different work priorities on collection,management,service,auditing and auditing.Studying the theoretical basis and practical experience of establishing tax administration departments of large enterprises in foreign countries can provide reference for our tax authorities to work well.In 2008,the State Administration of Taxation established the Tax Administration Department of Large Enterprises,which specializes in the management of large enterprises.Subsequently,in response to the General Administration’s call,tax authorities at provincial and municipal levels throughout the country set up specialized management departments for large enterprises.This signals the formal beginning of intensive,specialized and personalized Tax Administration for large enterprises in China.As a resource-based city,S City has a large number of large enterprises represented by resource-based enterprises in its jurisdiction.In order to strengthen the tax management of large enterprises and ensure the economic development of the region,S Tax Bureau has been committed to exploring its own way of tax management of large enterprises.Up to now,the tax administration of large enterprises has a history of 10 years.S Tax Bureau not only has accumulated rich experience and made remarkable achievements in the management process but also exposed many problems.These problems affect the efficiency and effectiveness of tax administration of large enterprises.How to sum up experience,find problems and put forward solutions is the top priority at present.By analyzing the process and method of tax management of large enterprises in S Tax Bureau,this paper introduces the successful experience of tax management of large enterprises in S Tax Bureau.At the same time,I am committed to finding out the problems existing in the management and exploring the causes of these problems to put forward some suggestions for improving the tax management of large enterprises in China.The full text is divided into five parts.The first part is the introduction.In this part I give a brief introductionabout the background and significance of the topic as well as the research status and content of domestic and foreign scholars on the tax management of large enterprises.The second part mainly discusses the related concepts,development process and current situation of tax management of large enterprises in China.In this part,I emphasize the importance and urgency of tax management of large enterprises.The third part introduces the current situation of tax administration of large enterprises in S Tax Bureau,including the establishment,personnel composition and specific work in S City Tax Bureau.Combining with the background of tax administration of large enterprises in China and the actual management of S Tax Bureau,the fourth part explores the problems existing in tax administration of large enterprises.The fifth part combines the problems exposed by S Tax Bureau and puts forward pertinent suggestions for the tax management of large enterprises in our country,including adjusting the management concept,introducing risk management mechanism,innovating tax service mode,improving the quality of managers,making good use of information technology and so on.