大企业税收专业化管理问题研究-财政学专业论文.docxVIP

PAGE PAGE IV 管理工作尚处于起步阶段、资源配置不科学，对大企业信息依赖程 度高、缺乏有效的选拨途径、人才评价体系与激励机制、税务内部 管理部门定位方式等因素的影响，大企业税收专业化管理规定尚不 明确，各级税务机关所辖大企业标准尚未规范，税企信息不对称， 人才队伍建设滞后，机构设置不够科学，部门分工不合理这些问题 依然存在。 国外对大企业实施税收专业化管理在明确大企业纳税人的划 分标准、对大企业纳税人实行分类管理、成立专门的税收管理部门、 实施风险管理等方面的经验值得中国借鉴。 应当从机构和服务两个方面着手，通过以下措施进一步完善我 国的大企业税收专业化管理：完善管理机构设置、制定税务机关所 辖大企业标准、加强信息化建设、注重风险管理、完善人才队伍建 设、提供更为完善的纳税服务。 关键词:大企业 税收征管 专业化 RESEARCH TAX PROFESSIONAL MANAGEMENT OF LARGE ENTERPRISES ABSTRACT Large enterprises is an important support of the national economy, th e tax contribution rate compared with large enterprises SMEs are relativel y high. Large enterprise specialized professional management is defined a s the set of regulatory agencies, with professional management personnel, specifically for large corporate tax management, implementation-specific tax professional management. Large corporate tax professional managem ent is the limited revenue management of resources, the use of specializat ion, making the maximum management efficiency of the tax authorities. For large enterprises to implement tax professional management, bot h for the tax authorities, or the big business itself, or for the entire nationa l economy, it is of great significance from the perspective of the tax autho rities, large corporate tax professional management can tax authorities in t heir work to improve the efficiency of large enterprises, their high level a nd personalized to meet the needs of large enterprises, the economy, the p rofessional management of large enterprises can improve the competitive ness of Chinese enterprises. Since the implementation of the tax professio nal management of large enterprises, China has made gratifying achievem ents, local tax authorities to gradually build a large enterprise specialized tax administration, certain progress research on large companies get tax p rofessional management model, professional management personnel conti nue to grow, further strengthening the information construction, tax risk manageme