Study On Current Situation And Countermeasures Of Tax Administration Of Large Enterprises In Ningbo City

Ningbo,one of the two longan in the Yangtze river economic development zone,as a heavy chemical industry and traditional manufacturing-based port city,Over the past three years,the total tax revenue of large enterprises in Ningbo has been steadily advancing at an average rate of 5.5%,contributing to the sustainable development of local economy.Take 2016 as an example,the total tax revenue of the two level designated enterprises in Ningbo reached 63.173 billion yuan,compared with 288,000 registered enterprises in Ningbo,large enterprises contribute 36.52% of the city's tax revenue with the proportion of 0.67%,its tax importance is self-evident.Ningbo city state tax system since 2009 set up a large enterprise tax administration,in more than nine years,a new pattern of service and management of large enterprises has been preliminarily established,it has laid a solid foundation for building a modern tax collection and management system.But as reforms enter the “deep water zone”,management contradictions have become increasingly prominent.How to realize scientific tax administration of large enterprises,meet the demand of risk management pattern,to explore the tax management mode suitable for Ningbo city,it has become the focus and breakthrough of deepening the reform of tax collection and management and promoting the construction of the system and mechanism of large enterprises.This paper starts from the perspective of management,explore the characteristics and current situation of ningbo's large enterprises,the core issue is to perfect tax administration of large enterprises,this paper analyzes the difficulties and problems in tax administration and service of large enterprises in Ningbo,put forward a series of measures to strengthen tax administration and services of large enterprises.The thesis is divided into five chapters:The first chapter is the introduction.The second chapter is to discuss the theoretical basis and other basic issues of tax administration of large enterprises,which introduces the main objective of the taxation management mode of large enterprises.The third chapter is devoted to Ningbo's large enterprises existing tax administration issues and their implications.Based on the study,points out thefollowing problems of the administration of large enterprises in Ningbo: The management system and mechanism of large enterprises are not sound;the informatization construction of large enterprises is asymmetrical;large enterprises tax risk management is difficult;the tax service system of large enterprises is not perfect;large enterprises tax administration has a structural shortage of human resources.The fourth chapter obtains the reference inspiration in view of the domestic and foreign advanced experience.The fifth chapter puts forward the countermeasures and suggestions to improve the tax administration of large enterprises in Ningbo.At present,we urgently need to be armed with management theory,using the experience of international development,in order to make clear corporate tax management responsibility and mechanism as the foundation,with the personalized service innovation to strengthen the enterprise risk management as the guidance,with advanced professional talents and information tube tax as the guarantee,gradually achieve large tax management scientific,refinement and specialization.