湖南省大企业税收管理存在的问题及对策.pdfVIP

Abstract Large enterprises are the pillar of the national economy; China is an important source of revenue. The particularity of large enterprises, complexity and importance make it become the key and difficult points of tax management under the new situation tax management departments challenge. Implementing large enterprises tax management specialization is not only ensure the tax revenue of the real need, and dissolve tax risk, optimize tax services, improve the efficiency of management of the effective way. In 2008 administration established special large enterprises tax management, and the establishment of 45 enterprise (group) of the first batch of point contact enterprise, which means that our country to big business tax management into the pertinence, professional development stage. Meanwhile, the provinces (municipalities) began to gradually push large enterprises tax professional management and some beneficial exploration and bold attempt, Hunan province is actively explore regions. Firstly，this paper summarizes the large enterprise tax management research status at home and abroad. Secondly this paper expounds the large enterprise tax management theory, this paper introduces the definition of the large enterprise mode and its main features, this article summarizes the large enterprise tax management development course, and from the information asymmetry theory, tax compliance degree theory, risk management theory and customer relationship management theory discusses the promoting the large enterprise tax management theoretical basis, from promote large enterprise tax administration of personalized,