The Survey On Tax Collection And Management About "Sstepping-out" Enterprise In Hunan Province

With the rapid economic development of Hunan province, a large number ofprovincial enterprises such as Sany Heavy Industry Co., Ltd., Zoomlion haveaccelerated their "stepping-out" pace. Generally speaking, those enterprises aredeveloping at a stable and fast speed with an annual increase of foreign investment.However, compared with the rapid development of provincial foreign investment, therevenue department’s tax collection and administration of those companies is still atan initial stage.With the help of Hunan tax authorities and International TaxationResearch Institute,we have conducted a survey on tax authorities in Hunan,Guangzhou, Shenzhen and seventeen typical "stepping-out"enterprises in Hunanprovince.By the methods used in the report include exchanges and discussions,questionnaire and direct investigation, we find the problems mainly in tax policy, taxsource monitoring, foundation on tax collection and administration and tax service.Among those problems, we lack measures in preferential tax policy and tax credit; wehave deficiency in overseas investment information, international informationexchange mechanism and the assistance and protection of tax system; we haveproblems in tax foundation mainly for unreasonable agencies and lack of specializedtalents; we also have dilemmas in tax service mechanism mainly for lack of serviceinformation, publicity of tax treaty,and rights service. Based on above problems,through a combination of tax specialist advice and the needs of "stepping-out"enterprises.we give the following proposals: improving the tax policy system,strengthening the monitoring of tax sources, strengthening the foundation of taxcollection and management, optimizing the level of tax service. Finally, we put theconcept of management specialization into practice of tax collection andadministration, and briefly introduces its main methods and characteristic-classifiedand centralized management, and its main content-mechanism specialization andfunction specialization to point out the trend of the practice of tax collection andadministration on "stepping-out" enterprises in the future.we hope to develop aenlightenment in tax authorities about the practice of tax collection andadministration on "stepping-out" enterprises, and take a leap in the practice of taxcollection and administration on "stepping-out" enterprises of Hunan province.