Research On Management Of Local Tax Resource Of Large-scale Enterprise In Xi’an

In recent years, the academia and practical frontier (tax authorities) have carried out a lotof exploration and research on the professional management of tax sources, from all aspectsof the tax service concept, service content, service delivery as well as large enterprises andother sources of revenue management. In October2010, the local tax bureau of Xi’anmunicipal tax authorities established the big corporate tax Authority for the first time in thecountry, which symbolized the revenue sources of professional practice layers further shiftingdownwards and continuing to deepen development.By the use of specification analysis, empirical surveys and other methods, this thesisconducted a thorough investigation to the Bureau of large enterprise, large enterprises, andother local tax authorities and found that the practices on large enterprise source managementshould be a successful attempt, the risk control mechanism began to perfect, the taxcompliance got effectively improved, and the "strong on strong" method obtained a goodsource management effects on leading enterprises. At the same time, there are still someissues left over by history and newly emerged problems, which are concluded as: unclearinstitutional responsibilities, existing collection mode and system misadjusting to the needs oflarge enterprises sources of revenue management, existing revenue management systemconstraining the normal play of tax resources management, existing information technologyhardly ensuring the full warehousing, existing personnel mismatching professionalmanagement,"taxpayer-centric" slogan barely put in place to the tax service.This thesis proposes the following suggestions to solve the problems existing in the taxsources management of large enterprises in Xi’an. Firstly, the scientific division ofinstitutional responsibilities system should be established in order to determine the rules tofollow and to promote the harmonious working atmosphere. Secondly, it is important toimprove tax collection mode and to optimize the collection and to improve collectionefficiency. Thirdly, the professional personnel team should be constructed and reinforced, aswell as a learning organization and lifelong learning education tax system should beestablished. Fourthly, the professional tax services should be improved for providingprofound services, special services and fast services. Fifthly, it should be persisted to manage tax with information technology by improving tax administrative informatization level,increasing the extent of the use of information technology and promoting the capabilities ofworking personnel to utilize information. Sixthly, all interests should be coordinated forseeking the support of all levels of government, implementing the principle of territorialitywarehousing, obtaining the trust of all levels of government thus to help grassroot taxorganization’s transformation.