Research Tax Professional Management Of Large Enterprises

Large enterprises is an important support of the national economy, th e tax contribution rate compared with large enterprises SMEs are relativel y high. Large enterprise specialized professional management is defined a s the set of regulatory agencies, with professional management personnel, specifically for large corporate tax management, implementation-specific tax professional management. Large corporate tax professional managem ent is the limited revenue management of resources, the use of specializat ion, making the maximum management efficiency of the tax authorities.For large enterprises to implement tax professional management, bot h for the tax authorities, or the big business itself, or for the entire nationa1economy, it is of great significance from the perspective of the tax autho rities, large corporate tax professional management can tax authorities in t heir work to improve the efficiency of large enterprises, their high level a nd personalized to meet the needs of large enterprises, the economy, the p rofessional management of large enterprises can improve the competitive ness of Chinese enterprises. Since the implementation of the tax professio nal management of large enterprises, China has made gratifying achievem ents, local tax authorities to gradually build a large enterprise specialized tax administration, certain progress research on large companies get tax p rofessional management model, professional management personnel conti nue to grow, further strengthening the information construction, tax risk management system initially formed, large corporate tax professional ma nagement pilot achieved initial results.At present, China’s large corporate tax professional management still exist some problems, due to the constraints of tax administration system, the impact of ideas, and our large corporate tax administration still in its infancy, resource allocation unscientific, for large enterprises high information dependence, lack of effective selection of new ways to influence personnel evaluation system and incentive mechanism, the tax administration department of internal factors such as positioning, professional management of large corporate tax provisions are unclear, under the jurisdiction of the tax authorities at all levels of large corporate standards not yet standardized, enterprise tax information asymmetry, delayed construction personnel, institutional settings is not enough scientific division of labor unreasonable these problems still exist. Foreign tax professional for large enterprises manage large enterpris e taxpayers in clear criteria for the classification of large business taxpaye rs of category management, the establishment of a special tax administrati on, risk management and other aspects of implementation experience is w orth to learning.To china, institutions and services should be from two aspects, through the following measures to further improve China’s large corporate tax professional management:improving the management structure, large enterprises under the jurisdiction of the tax authorities to develop standards, strengthen information technology, focusing on risk management, improve personnel construction, to provide more comprehensive tax services.