中国大企业税收专业化管理问题及改进措施

为适应大企业管理特点,提高征管质量和效率,满足大企业深层次、个性化服务需求,提高大企业纳税遵从度,中国2008年开始探索大企业税收专业化管理模式。通过四年多的探索,取得了一定的成绩,但与国际发达国家相比还有不少差距。通过分析江苏、西安、顺德等地大企业税收专业化管理模式,对中国大企业税收专业化管理实践进行总结和反思,寻找和国际发达国家的差距及其成因,在此基础上确定中国大企业税收专业化管理的方向及措施,为中国大企业税收专业化管理提供参考。

Professional Management of Tax Revenues of Large Enterprises in China and Its Improvement Measures

In order to adapt to the management in large enterprises, improve collection quality and efficiency, satisfy the deep-rooted and individual service demands in large enterprises, and improve their compliance to taxes payment, China has started to explore a professional management mode for tax revenues in large enterprises since 2008. Some results have been achieved through over 4 years＇ efforts. However, a huge difference still exists compared with international developed countries. By analyzing the professional management modes of tax revenues in large enterprises in Jiangsu, Xi＇ an, Shunde, etc., practices for professional management in large enterprises in China are summarized and reflected on, so as to find the difference with international developed countries and the reasons, and further determine the direction and measure, as well as provide references for the professional management of tax revenues in large enterprises in China.