Research On Taxation Management And Tax Compliance Effect Of Qianhu Group

As an important pillar of the national economy,large enterprises have the characteristics of small quantity,large scale,and high tax contribution rate,which are related to the growth of national fiscal revenue.In 2016,China began trials of the tax management system of the Qianhu Group,and selected 1062 enterprise groups to be included in the first batch of the Qianhu group rosters,and formulated a series of management systems,including data adoption,risk management and taxation service."Qianhu Group" is the representative of China's large enterprises and "a key minority among key minorities".Its tax compliance will have a significant impact on national taxation and overall economic operations,and will serve as a model for tax compliance of small and medium-sized enterprises.However,as the relevant data of the Qianhu Group has not been disclosed to the public,there is currently no relevant research on the impact of the management system of the Qianhu Group on tax compliance.This paper will use the data of the State Administration of Taxation Golden Tax Phase ? system and the key tax source enterprise management system.Quantitative analysis of the impact of the taxation management system of the Qianhu Group on the tax compliance of large enterprises.This paper uses the financial statement data and corporate income tax return data of the Qianhu Group and key tax source enterprises under the jurisdiction of the Fujian Provincial Taxation Bureau from 2015 to 2018,using the method of PSM-DID,According to whether or not included in the management of the Qianhu group in 2016,the enterprises were grouped into groups,selected the enterprises listed in the Qianhu group roster in 2016 as the processing group,and the other thousand household group roster enterprises and key tax source enterprises as the control group,comparing the tax compliance of the enterprises before and after the implementation of the management system.Based on the analysis of the status quo of the tax management of the Qianhu Group,combined with empirical research,it is concluded that the taxation management of the Qianhu Group promotes tax compliance.It also puts forward suggestions for improving the tax management policy of the Qianhu Group from the aspects of strengthening the top-level design,innovating service products,improving the risk management working mechanism,strengthening the information construction and attaching importance to personnel training.