The Research For The Issues And Countermeasure Of Guangzhou Municipal Office Of State Taxation’s Tax Administration To The Large Business

At present, China has a rapid economic growth and profound changes in its economic structure, while its tax administration is still guided by the principle of residence-based taxation(RBT) established ten years ago. The mode with tax manager system as the core apparently can’t cope with the rapidly increasing number and scale of taxpayers, let alone tax-related appeals of taxpayers, especially cross-region and cross-industry large enterprises and groups with complex organizational structure. With limited human resources allocation, how to precisely catch work focuses to do well in tax administration and service for large enterprises is the top priority in the new round of taxation reform. State Administration of Taxation of China established Large Enterprises Taxation Department in 2009; tax authorities at all levels set corresponding large enterprises taxation departments and determined designated contact enterprises. Up to now, State Administration of Taxation has launched tax administration for designated contact enterprises and accordingly different regions have conducted tax administration and service for large enterprises.Under the above background, the thesis focused on tax administration and service for large enterprises, especially on main problems in tax risk administration, combined with new public service theory, enterprise risk management theory, more advanced international research results and current situation of Guangzhou Municipal National Tax Bureau to discuss the internal cruxes and put forward feasible practical suggestions.The thesis consists of five parts: the first part mainly introduced the background of the subject and research meaning of the thesis, pointed out the necessity and significance of tax administration for large enterprises and generally introduced research results of tax administration for large enterprises home and abroad. The second part mainly defined the main direction of the thesis, including introduction of basic concepts of tax administration and risk management for large enterprises and combined with relevant theories, briefly analyzing main parts of tax administration for large enterprises and determining the thesis’ s research direction. The third part first introduced main processes and work characteristics of tax administration for large enterprises in Guangzhou Municipal National Tax Bureau, then summarized and analyzed main problems in current work. The fourth part analyzed how some developed countries administer taxation for large enterprises and refined their advanced experience, reference and inspiration for us. Combined with the trend of current economy, society and technology, the fifth part proposed an overall idea for reform and innovation of tax administration for large enterprises and made suggestions again on specific process of its core—tax risk management.