安徽省大企业税收管理存在问题和对策研究.pdf

Study on Problems and Countermeasures in Taxation Management to Large Enterprises of Anhui Province ABSTRACT As the main content of taxation, Tax revenue management is the fundamental guarantee for the working of tax functions. Large enterprises play the key role to tax administration and tax revenue growth. Therefore, the quality of taxation administration on large enterprises determines the quality of the whole taxation administration directly and affects the size and growth of tax revenue, also has close relationship with the proper working of tax control function. Economic globalization is bringing a stronger collocation and liquidity of economic resources for large enterprises, and the distributed range of tax resources from large enterprises are becoming wider, the structure of tax revenue more complex, as well as the liquidity and hiding of tax sources are growing stronger and stronger, therefore, taxation administration on large enterprises is becoming more difficult. Currently, the study of taxation administration on large enterprises in China is still in the early stage, so there is a need for further exploration of the theory and practice. Started from the current situation of taxation administration on large enterprises in Anhui Province, mainly using the methods of theoretical analysis, comparative study and survey research, with positive thinking, this thesis analyzed the current problems and explored for the innovative ways of large corporate tax administration. This paper has five chapters. The first chapter specifies the significance of the topic and describes the research content, research methods and the paper frame; The second one outlines the development of the theory of large corporate taxation management and point out its important in the whole taxation; The third chapter points out and analysis the problems in the current situations of tax administration on large enterpris