Study Of Tax Professional Management About Large Business In China

From the perspective of world economic development, large business play important functions for countries economic development. The realization of modernization, industrialization, and improvement of economic strength mainly depend on the large business. As the promotion for national economic improvement, large business utilized the production capital on a large scale to create a lot of material and spiritual wealth, such as raw materials, machinery and equipment, human resources and technical knowledge. With the accelerated process of economic globalization, the status and role of large business in the world economic competition is more and more important, accordingly, the number and the quality of large business is increasingly becoming the mark of economic strength of a country. Compared with the common enterprises, large business have been paid more attention by governments and tax authorities, because its complex structures, branches organization, the frequent cross-border or cross-regional transactions and the amount of tax which they paid take a large proportion of overall tax revenue. Since the1990s, with the increasing of taxpayers and development of information technology, the organizational structure of tax authorities in most developed and some of developing countries has the obvious changed, that evolved from taxes management to functional management, and transformed to taxpayers classified management, especially, the establishing of large business tax administration agencies and begging to professional management to large business. The practice of large business tax management has gotten the attention by the national tax experts. On1994, Australia take the lead in establishing large business and the International Tax Authority, then the United Kingdom, the United States, New Zealand, the Nehterlands and other OECD countries have established the similar institutions. Under the advocate of the OECD, IMF and the other international organizations, some developing countries also established a tax professional management of large business. Present, there are more than50countries and regions set up the large business tax management agencies in the world, and the tax collection efficiency in these countries has greatly improved and more and more countries begin to follow. Furthermore, there are great difference in large business tax management agencies and tax collection and management function for different countries. And they have their own characteristics in collection and management of taxes, collection and management work. Study on the foreign large business tax administration theoretical basis and practical experience can give us more useful experience for reference and is favorable to our tax authorities for better implement of "going out" strategy and rapid development of china’s large business and conglomerates.Now, our country is in an important period of transformation of economic development. The large business played a pivotal role in the social economic development, and have become an important foundation for promoting reform, development and stability. However, our large business still exist many problems, such as state-owned and controlled enterprises play an absolute dominance, effectiveness and efficiency is lower than private enterprise, highly dependent on the monopolistic resources and the weak ability to cope with external shocks, etc. That result in the function of large business has not been taken full advantage use in our country to achieve the transformation of economic development, expanding domestic demand and the supporting role of great country rising. Tax policy as an important tool of macroeconomic regulation and control should follow fair and efficient tax principles, actively play a tax functions and improve the level of tax administration to ensure a stable and healthy development of large business, promote the strategic adjustment of economic structure and long-term, stable and rapid development. Under our current tax system, large business has highly tax concentrated, wide range of business, complexes tax related matters, tax avoidance and evasion various. These will direct threat to the national financial security. Fortunately, the State Administration of Taxation has realized the role of large business, and established the Enterprise Taxation Management Division, and actively explores the tax administration methods for both of tax and enterprises benefits. Various provinces and municipalities have set up the large business tax administration department, but the standard of large business, establishment of institution, tax administration and method of revenue service has till in exploratory stage, furthermore in institutional settings exist cross and overlap and the method of tax administration is simple. Presently, tax risk management and tax professional service have become an essential management tool to improve tax compliance and control the loss of tax revenue in many countries. Therefore, research on the large business tax risk management and tax professional service can improve tax compliance of Chinese large business and ensure the state revenue, which is important to promote the transformation of economic development and achieve the reform of stable and development.In this study the methods were employed from abstract to concrete, from theory to practice. The theoretical analysis, empirical analysis, qualitative and quantitative analysis methods were mainly adopted. This article is divided into six chapters. The first chapter is an introduction, mainly introduced the background and significance of this study, and reviewed the foreign relevant researches about the large business, the large business tax management, tax professional management, tax risk management and revenue service,, and provided the frame structure, innovations and deficiencies of this paper. The second chapter is the theoretical analysis of large business tax professional management. The definition of "large business" and its characteristics and standards were provided. The relationships of large business and economics development were discussed. Thus the meaning of tax management and tax professional management were provided and their relationships were reviewed. Further, use tax compliance theory to analyze the large business tax non-compliant behavior, and use tax risk theory to analyze the response of large business to tax risk. Finally, the large business tax professional services were discussed using the theory of new public management, customer relations, and tax services etc. The third chapter was the compared and reference of foreign large business tax management and practices. The origin of the foreign large business’tax management, developments and trends were reviewed from the standard of large business, institutional arrangements and responsibilities and management method three aspects to compare the large business characteristics and make a general summary. The fourth chapter was realistic analysis of the tax professional management of large business in China. The development state and particularity of China’s large business were analyzed. Then, the large business tax management practices were reviewed under the various periods of tax collection and management mode. Finally, the necessity of professional management of our large business tax were discussed by analyzing that the large business exist the higher tax risks and exist of tax authorities in large business in China. The fifth chapter was measurement and suggestions of the professional management of large business tax management. First, the general process of the tax professional management of large business was provided in China. The constructive reform proposals about China’s large business standards and institutional settings were also provided. Then use the tax compliance theory and the theory of risk management to design large business tax risk management processes and methods. Finally, using the new public management theory and client relations theory to analyze the service needs of large business, and give the advices to the tax authorities for revenue service to intensive, personalized tax service. The sixth chapter study on the large business tax professional cases. This chapter illustrates the large business tax risk management basic procedure by cases study method through analyzing one of Pharmaceutical Co., Ltd. existed tax risk and provided the tax compliance report.This research is significant to enrich large business theory and practice of tax management and tax services. In theory, on the one hand, this study can enrich the theory of tax collection. From the objective review the foreign large business tax management practice, can provide study samples for exploring the large business tax management in our country and deepen the theoretical connotation of the tax collection. On the other hand, this study can enrich tax service theory. Analyzing the needs of taxpayers through using the new public management, customer relation and tax services theory and summed up the general conclusions of large business taxpayers demand can expand the theoretical connotation of tax service and. From a practical, this study can provided the theoretical basis and methods of operation for tax authorities to carry out large business management and tax services. And at last one of strategy were proposed for large business to provide intensive and individualized revenue service. From a practical, this study can provided the theoretical basis and methods of operation for tax authorities to carry out large business management and tax services. This paper designed the basic procedure for large business tax risk management. Cases were used to study on the risk identification and assessment of one of large business and provide the report of large business tax compliance.The content of large business tax management is very rich. It is not only include tax sources management and revenue service but also include the tax police management and law enforcement management of tax. Although, this paper has mentioned the large business tax management police (such as transfer pricing, annexation and reorganization, consolidated tax payment), the theory analyzing and empirical research still need to deeply discuss, and to form the complete tax management system for large business.