The Exploration And Study Of Tax Management In Big Enterprises

With the development of the socialist market economy, a large number of large-scale, comprehensive, cross-regional, modern enterprise groups have taken shape. They are the foundation of the national economy as well as the main sources of national taxation. As the enterprise groups introduce group management, related transaction and multinational management, tax management organization emerged in the reform of tax organization. Therefore, how to exert its function, how to practice and accumulate experience for tax business in accordance with the demands of scientific outlook on development are the key issues for the taxation academic scholars to explore and study.At present,50 nations, including U.S., Britain, Japan, Russia, have already set up tax management organization for big enterprises. The international practice shows that the classification and management of those big enterprises not only enhance the quality and efficiency, but also make the enterprises more obedient and satisfied. The taxation management system of our country is so creative that it can perfect itself step by step.This thesis can be divided into five parts:The first part is the introduction. It's mainly introduced the background and purpose of this dissertation.The second part states the theoretical basis, realistic significance. For instance, the defining standard and feature of big enterprises, the development and necessity of strengthening tax management. The third part deals with the current situation and the unfavorable factors that curb the improvement of quality in tax management. The forth part analyzes the features of big enterprises tax management in developed countries. The last part put forward suggestion and countermeasures on the basis of the previous three parts.