Study On Problems And Countermeasures In Taxation Management To Large Enterprises Of Harbin State Taxation Bureau

Large enterprises are the pillar of national economy and the power source of theeconomic development. Moreover, they play the key role in the national economy,the taxation of which is the major source of the central and local fiscal revenue.Therefore, the management of taxation administration on large enterprisesdetermines the quality of the whole taxation administration directly and affects thesize and growth of tax revenue, also has close relationship with the problemwhether proper working of tax can be got through smoothly and fully. In addition, itcontributes to the problem whether the tax regulation function work well. Due to thefact that the economic mobility of large enterprises and the distribution of resourcesare increasingly strengthened and the tax distribution field enlarges as well, thestructure of the tax distribution becomes complex. Besides, the mobility andconcealment of the tax distribution add to the difficulty of controlling, which leadsto the difficulty on the management of the tax distribution. Nowadays, the study onthe tax management of large enterprises is still in the early stage, which needs to befurther explored in the theory and practice.The tax of large enterprises mainly includes value-added tax, consumption tax,and the income tax, which are charged by the tax bureau. Therefore, it attaches theespecial importance to the tax management of large enterprises. Started from thecurrent situation of taxation administration on large enterprises in Harbin StateTaxation Bureau, actively use the advanced measures and successful experience ofthe major cities at home and the developing countries abroad for reference. Flexiblyapplying the methods of theoretical analysis, comparative study, qualitative andquantitative analysis and survey research, this thesis analyzed and summed up thecurrent problems, further reflected on the cause of the problem and explored for theinnovative and practical ways and strategies of large corporate tax administrationcompared with the problems and causes.