Research On Tax Classification And Classified Management Of The Thousands Of Groups In China

In 2015,considering our country enterprise economic scale,industry representative and standards such as growth and tax contribution,the state administration of taxation selected 1062 enterprise groups(hereinafter referred as "The thousands of groups")which last year tax payments me are over 300 million yuan as a whole service and management of large taxpayer,managed by the state administration of taxation.The thousands of groups are the most important source of tax in our country,promote object group revenue management work efficiency in the implementation of the tax management play an important role in the allocation of resources and reasonable.At present,the big corporate tax administration departments establish a two-level management model and a upper and lower linkage for The thousands of groups' overall and major business matters,and made the working methods are standardization,standardization,informationization,tax management object group has obtained certain results,but there are still some problems.This paper firstly combed the related research results at China and other countries,to define the classification,the concept of hierarchical management,and analyzes the classification and the theoretical basis of the hierarchical management,straighten out current the big corporate tax management files of our country.Secondly,this paper analyzes the present situation and the existing main problems of The thousands of groups' classification grading management in our country.Due to the regulation of tax management system,and the influence of the ideological consciousness,and is still in its infancy,The thousands of groups' classification grading management of taxation department division of labor is not reasonable,duties and responsibilities is not yet clear,the information of tax bureau and The thousands of groups are asymmetry,the lack of work team and other series of problems are still exist.Then,for the sake of scientific distinction between different categories of group,hierarchical them with more efficient tax management,in this paper,determine the classification of a set of scientific and feasible classification indexes based on our current fiscal and taxation management system and the tax agency set up situation,and analyzed the data of 2017 from Hunan big corporate tax management platform.Finally,according to the research conclusion,this paper put forward the following measures to improve the situation: start with the division of duties,the working systems,the data management,and the skilled personnel,draw support from the following strategies such as perfecting the management institutions,improve the professional management mechanism,broaden the tax-related data acquisition channels,form a professional work team.Therefore,can provide targeted and personalized service content for The thousands of groups and perfect our tax Professional administration.