The Searching Of Tax Professional Management Of Large Enterprises

It is the inevitable choice and development direction of taxation departments to adapt to the trend of economic globalization and the new normal of taxation that tax professional management should be implemented for those “key minority” large enterprises.It has been proven that intensive and professional management of large enterprises is not only a successful practice internationally accepted,but also a feasible approach that is in line with China's national conditions and accelerates the reform of tax collection and administration,and it is the focus and direction of professional reform of tax sources.On the other hand,in the new public management movement,tax administrations in various countries pay more and more attention to the introduction of the so-called “client relations theory”,that is,to change the original rigid administrative mode and provide more high-quality professional and specialized services to enterprises.In 2008,the State Administration of Taxation set up the Taxation Administration Department of Large Enterprises.Since then,tax professional management of large enterprises has been paid more and more attention by tax authorities at all levels,and many useful explorations have been made on the basis of local conditions.Taxation departments in Guangzhou,which is one of the central cities in China,have also taken the lead in the exploration and implementation of tax professional management of large enterprises.In 2013,Local Taxation Bureau of Guangzhou set a precedent to establish the first full-function tax administration institution of large enterprises in China at the municipal level,the Large Enterprise Tax Administration of Guangzhou Local Taxation Bureau.From the perspective of modern taxation governance and based on the summarization of advanced experience both at home and abroad,this dissertation has made an effort to study and analyze the practical exploration and existing problems of the professional management of large enterprises in Guangzhou Local Taxation Bureau by using the new public management theory and taxation management theory,including the problems of data-based taxation pattern to be strengthened,unreasonable organization setting,imperfect talent training and reserve mechanism,and incompatible tax service level.Then,this dissertation,by combining theory with practice,has proposed reform paths including establishing a new tax management concept,reshaping tax collection and management process,strengthening information construction,promoting specialized and professional services,setting up a talent training and flow mechanism,and promoting a new mode of differentiated and progressive risk management to explore ways to break through the bottlenecks of professional reform on tax management of large enterprises.