(a) the establishment of a special tax administration department.

With the improvement of China's tax legal system and tax system, the tax-related affairs of enterprises are becoming more and more complicated, and relying solely on enterprise accounting as tax administrators is far from meeting the needs of enterprise tax management. Enterprises should set up special tax management institutions, establish a reasonable post system, and equip managers with high professional quality and professional level. Large-scale enterprises should have tax directors. The tax administration department of an enterprise should not only do a good job in the daily management of tax-related affairs, but also establish a stable channel for obtaining tax policy information, carefully study the national macroeconomic trends, dynamically grasp various tax policies and changes, make unified planning and management of the tax payment behavior of enterprises, and better guide enterprises with national policies. This is not only in line with the overall economic interests of the country, but also makes the tax management of enterprises standardized and professional, which is more in line with the requirements of modern market economy and is also conducive to accelerating the development of enterprises. In addition, the tax administration department should also regularly analyze the tax realization of the unit and establish the tax rate benchmark of the unit. When the tax burden changes abnormally, it should be analyzed and submitted in time.

(two) to strengthen training and learning, improve the professional quality of personnel.

There are many kinds of tax laws and regulations in China, which are changing rapidly. Enterprises should take all kinds of effective measures and use all kinds of channels to help enterprise tax managers to strengthen their study of tax laws and regulations and various tax business policies, to understand, update and master new tax knowledge, so that they can not only understand the production and business activities within the enterprise, but also master the tax policies and regulations of the industry where the enterprise is located, and become the backbone force for managing and controlling tax risks. Enterprise tax management is a systematic project, and many links will involve tax issues. Therefore, while strengthening the training of tax administrators, the training of senior managers and employees can not be ignored. The training of professional tax collectors in enterprises is mainly aimed at specific business and skills, while the training of senior managers in enterprises should pay attention to instilling correct tax payment concepts, so that they can get rid of the old concept that tax matters are only the work of financial departments, establish a new thinking of full participation and full control, and actively understand and support tax cost management.

(3) Consolidate the basic work of tax administration.

The daily tax management seems simple, but it is the foundation of the whole tax management, the premise for enterprises to carry out business activities, and the source for enterprises to obtain basic information on tax management. Doing a good job in daily tax management can make the tax-related behavior of enterprises standardized and legal, avoid fines and late fees, and the adverse effects of large tax payment on the cash flow of enterprises, thus reducing unnecessary expenses and losses.