Research On Tax Management Of Large Enterprises Under The Background Of The Reform Of "Delegating Power,Strengthening Regulation And Improving Services"

The main theme of taxation work is to deepen the reform of “delegating power,strengthening regulation and improving services” and optimize the tax business environment.As the main source of tax revenue for large enterprises,the tax management is the key to success in the reform of the “delegating power,strengthening regulation and improving services” of the tax system.The tax management of large enterprises has made remarkable achievements in creating a good business environment since the reform.However,with the deepening of the reform and rapid development of China's economy,some problems in the tax management of large enterprises are gradually exposed,which are particularly prominent in the grass-roots tax departments.This paper took the tax management of a large enterprise in the taxation bureau of Zhengzhou Z district,a basic tax unit,as an example.First of all,the logical relationship of the theory of limited government,the governance model of service-oriented government and the reform of “delegating power,strengthening regulation and improving services” were combed carefully.And then,the main requirements for the tax management of large enterprises by the reform of “delegating power,strengthening regulation and improving services” were analyzed in detail.In addition,the history of the development of tax management of large enterprises in China and the status quo of tax management of large enterprises in Zhengzhou Z District Taxation Bureau were introduced comprehensively.Secondly,this paper summarized some key problems through combined interviews and practical cases based on the above research,which are exposed in the tax administration of large enterprises with the deepening of reform and the increasing number of large enterprises in its jurisdiction,including problems such as backward management theory,weak risk management,low informationization of management methods,insufficient supply of personalized tax services,and lack of specialized talents.Furthermore,the causes of the above problems were discussed and analyzed.Finally,in view of the current problems and causes of tax management of large enterprises,and with reference to the good practices of tax management of large enterprises,the targeted suggestions have been put forward to improve the awareness of the reform of “delegating power,strengthening regulation and improving services”,innovate the tax management mechanism of large enterprises,strengthen the informatization of tax management of large enterprises,enhance tax service capabilities centered on the needs of large enterprises,and cultivate large enterprise personnel.