中国大企业税收专业化管理演进方向和演进策略

Evolution Direction and Strategy of China's Large Enterprise Tax Professional Management

中国大企业税收专业化管理模式经过三年多的探索,取得了一定的成绩,但也存在方向不明、两种范式并存、地方特色过多、国际规范不足、税收专业化管理水平低等问题。为适应大企业税收专业化管理国际趋势,建议将中国范式的税源专业化管理下的大企业专业化管理并轨于国际范式大企业税收专业化管理,并以此为基础,培育其成长为国际范式的中国基于纳税人类别的专业化管理。演进的策略:一是制定中国大企业税收专业化管理框架,二是完善大企业税收专业化管理机构,三是优化大企业税收专业化管理职能,四是加强中国大企业税收专业化管理团队建设,五是加快信息化建设,提高信息保障水平。

After more than three years＇ exploration. China＇s large enteRprise tax professional management mode has made certain achievements, but there also exist many problems like unknown direction, coexistence of two kinds of modes, too many local characteristics, insufficient international standard, low tax professional management level. In order to go after the international trends of large enterprise tax professional management, it is suggested that the Chinese Paradigm of tax professional management of large enterprises professional management should be coordinated with international paradigm of the enterprise taxation management. On this basis, it will be cultivated into Chinese pro-fessional management based on taxpayer category in the form of international paradigm. Evolution strategies： the first is to establish the framework of Chinese targe enterprises taxation management, the second is to improve professional management institution of large enterprise tax, the third is to optimize the professional management functions of large enterprise tax. the fourth is to strengthen team building of the Chinese large enterprise tax professional management, and the fifth is to accelerate the information construction and improve the level of information security.