Study On Tax Payment Service Of Large Enterprises In Yunnan Province After The Merger Of National And Local Taxes

Large enterprises are an important source of national taxes and an important pillar of economic development.In the process of the reform of the national tax and local tax collection and management system,especially after the combination of the national tax and local tax,the tax service of large enterprises has been put in a more important position.To do a good job in the tax service of large enterprises is an inevitable requirement for the implementation of the reform of the "release and management service",an important measure for the implementation of the "plan for deepening the reform of the national tax and local tax collection and management system",and a practical need to improve the tax compliance of large enterprises.After the merger of State and Local Taxation,new changes have taken place in institutions and personnel,and the content,quality,efficiency and process of tax service of large enterprises are also facing new problems.Based on the background of the merger of State tax and local tax,this paper collected and sorted out the questionnaire of tax service for large enterprises in 2017-2019,followed up the demand satisfaction of large enterprises and the improvement of tax authorities' work in the past three years,contacted the work investigation in practice,found out the existing problems of tax service for large enterprises,analyzed and studied the causes of the problems,explored the countermeasures to solve the problems,and reduced the tax service for large enterprises after the merger Short running in period and improve service quality and efficiency.This paper uses the methods of literature research,questionnaire survey,comparative analysis and statistical data analysis to analyze the statistical data such as internal information notification and internal research materials,master the research status,research results and cutting-edge trends of tax service and management of large enterprises at home and abroad,understand the service needs of large enterprise taxpayers,and seek the opinions and suggestions of large enterprise taxpayers,so as to Aim for a specific purpose;compare domestic and foreign large enterprises' tax service modes,provide service products,improve service means,and draw lessons from their successful experience and mature practices;use the statistical data such as thousand group Yearbook,economic analysis report,tax revenue statistics and risk management statistics of large enterprises in Yunnan Province,summarize experience,find out deficiencies,and put forward suggestions for future optimization.This paper combines theory with practice,uses the new public management theory,classified management theory and tax compliance theory of public management to support the research,analyzes why tax departments should constantly improve the supply of public services,provide differentiated public services for different types of taxpayers through the classified model,and then change the relationship between tax Enterprises,turn confrontation into cooperation,and constantly improve Tax compliance level.This paper is divided into five parts: the concept and theory of large enterprises' tax service,the current situation of large enterprises' tax service in Yunnan Province,the existing problems and cause analysis of large enterprises' tax service in Yunnan Province,the experience and reference value of foreign large enterprises' tax service,and the Countermeasures to improve large enterprises' tax service in Yunnan Province.Through the research,the main problems of tax service of large enterprises in Yunnan Province are poor communication channels,poor service quality and efficiency,lagging information construction,low quality of personnel,lax assessment requirements and higher expectations of taxpayers.The causes of the problems are analyzed from the aspects of service concept,working mechanism,service means,information acquisition and professional quality.Through research,this paper puts forward countermeasures and suggestions from five aspects: establishing and practicing the concept of large enterprise tax service,improving the mechanism of large enterprise tax service,accelerating the cultivation of large enterprise tax service expert team,increasing the guarantee of large enterprise tax service funds,and speeding up the development and construction of large enterprise tax service information system,which is a good reference for Yunnan large enterprise tax service It has a certain reference value to improve the service system of large enterprises in Yunnan Province.