关于大企业税收管理制度的思考

The Discussion of Large Enterprise Tax Administrative System

大企业的税收收入为我国财政收入贡献了绝大部分力量,此外大企业更是我国国民经济的支柱。与其他中小企业相比,大企业的日常生产经营活动更为复杂,经营范围也更加广泛,跨区域经营业务更多,因此,大企业一直是税务管理的重点和难点。从世界形势来看,美国、日本、澳大利亚等发达国家很早已经认识到加强对大企业税务管理的重要性,在近十几年的探索中,已经提出了较为合理的大企业税收管理模式,并采取了一系列较为有效的措施。相比之下,我国的大企业税收管理还较为模糊,管理模式上存在着较多的问题。本文在借鉴国外经验的基础上,探索适合我国国情的大企业税收管理模式,包括专业化的管理制度,管理机构的职能界定,税收风险识别应对,网络信息平台的建设以及专业化人才队伍的培养等方面,从而为大企业提供更加国际化、现代化和专业化的纳税服务,为大企业的国际竞争创造良好的政策环境,进而增强其国际竞争力。

The tax revenue from large enterprises makes a significant contribution to the total revenue in China（ is an important source of the total revenue）,and large enterprises are also the pillars of our national economy. Compared with medium-sized and small enterprises,the large enterprises have following characteristics： more complex daily operating activities,more extensive daily business and more across-regional business activities and so on. As a result,the tax administration of large enterprises is full of importance and difficulty.The developed countries,such as United States,Japan,Australia,have recognized the importance of strengthening the tax administration of large enterprises several years ago. In the last ten years,they have formed some reasonable tax management patterns of large enterprises,and taken a series of effective measures. In contrast,China＇s large enterprises tax management is still relatively vague and there are lots of problems. On the basis of international experience,this paper explores the suitable tax administration pattern of large enterprises in China,which includes the professional administration system,the identification and response of tax risks,the construction of network information platform as well as training specialized personnel and so on. Only through the above methods,we can provide large enterprises with more international,modern and professional tax services,create a favorable policy environment for the international competition of large enterprises,and then promote their international competitiveness.