Research On Issue Of Tax Classification Management About Large Enterprises

In 2008, State Taxation Administration built up large enterprises tax Division of Management and followed by tax departments at all levels, the special tax management about large enterprises was carried out all of the country. The special tax management about large enterprises stand for systematic management and the reformation of the model of tax fund management. However, there exist many problems in this management model, when it is developing in theory and practice. One of the problems is that how to make the standard which can take big company from the whole company. The object of management is a key factor in the tax management. Without clear standard to distinguish big company, we can't definitely know which company is the management object, and that will block the model developed in our country. Now the central government did not give a clear standard, local taxation bureau either did not make standard or make standard only by their local situation. So, the standards are various. Various standards could lead to chaotic boundary of large enterprises, Large scale enterprise skills, good and evil people mixed up. For tax department, to grasp the common characteristics of enterprises and to carry out general management caused difficulty, objectively reducing efficiency and effect tax classification management.This paper research is around the large enterprises classification standard, and the purpose is to put forward an idea that constructs big enterprise classification standard practically. I hope it could help the practical work of tax management.This paper has five parts:The first part is introduction. This section briefly introduces the background and significance of the research, research results at home and abroad, the paper frame and research methods, innovation and deficiencies.The second part is basic theoretical analysis. The basic theory of large enterprises taxation management is introduced in detail and the meaning of tax fund management and tax systematic management are clarified. And then analyses the feasibility and necessity of adopting the tax management mode in our country. The development of enterprises, tax structure, different tax compliance degrees between enterprises, all of them provide the possibility for large enterprises taxation management. Tax management department needs to improve work efficiency, and the large enterprises need to development. The need decides enterprise tax classification management is necessity. Finally the classifications are analyzed. Finally get the result that by the enterprise scale is the most desirable classification and the most reasonable ways.The third part is the present situation of big enterprise classification standards and the existing problems in our country.This part is to clarify the present situation from both practice and theory. First, list classification standards of some big enterprises; then, introduce the controversy in Theory horizon, and put forward my opinion. Last, put forward some questions in recent situation.The fourth part is about determining the large enterprise classification standards. First several principles should be clear in mind. Such as Difference principle, Feasibility principle, Principles of effectiveness, Coordination principle, Service principle. Then choose specific index contained in standard. After study main index and auxiliary indexes are ensured, and form the opinions that the central government direct local government. Then, quantify the selected index by determining the number and ranking of big enterprises. Eventually work out the classification of criterion system.The fifth part is to affirm and management big enterprise. Affirmation means and procedures and management after affirmation are studied here. I suggested that enterprises apply automatically and tax authorities conduct management through imitation of general VAT taxpayers. Design in-out mechanism for large enterprises included in the scope of business and mechanism design. Get rid of the big enterprises which do not accord with a standard.