(A) the importance of improving tax administration.
First of all, large enterprises should pay more attention to tax management. First, improve the functional level of existing tax management posts, change the previous mode of setting up tax departments or tax posts only in the financial department, provide organizational guarantee for tax management, and enhance the decision-making support ability of tax management for major production and business activities of the company. Second, high-level management, including tax policy research and struggle, tax planning and tax analysis, is regarded as an important part of major production and operation decisions of enterprises, and the participation of tax judgment and other management work in major production and operation decision-making stages, operation stages and transfer or withdrawal stages is strengthened to facilitate tax management, especially high-end tax management. The tax management of large enterprises is also an important indicator to measure the management level of large enterprises and one of the performance indicators of the competitiveness of large enterprises.
(2) Establish a scientific appointment mechanism for tax administrators in large enterprises to improve their business skills.
Considering the characteristics of tax management, tax managers of large enterprises should establish a set of personnel appointment mechanism different from technical posts or management posts in enterprises. For example, ordinary personnel in tax management positions, such as tax declaration personnel, should be "four-person" who are familiar with enterprise business and business model, accounting, tax policy and computer information and network system operation; In addition to being familiar with the above four aspects, people in intermediate tax management positions should have the ability to communicate with other departments within the enterprise, the ability to communicate with tax enterprises, and the ability to analyze and declare taxes; For senior managers, they also need to have the thinking of enterprise strategic development, the vision of international tax management, the planning ability of tax database and information system, and some foreign language skills if there are many foreign-related jobs.
(C) make full use of professional external forces, such as tax outsourcing, to serve large enterprises.
The professional forces of tax outsourcing in China are tax agents, accounting agents and law firms, but the most important one is tax agents. After more than 30 years of development, there are nearly 6,000 tax agencies in China, and the service level and ability of tax agencies have been greatly improved, which can help large enterprises to handle most of the work on their behalf, including tax declaration, tax risk diagnosis and assessment, tax dispute coordination, tax policy struggle, tax planning, tax policy environment investigation and so on. At present, the enterprise's own tax management institutions are not perfect, and there is a shortage of tax posts. Outsourcing part of tax management is also a good way, which can share part of the work by external professional forces, reduce the tax risk of enterprises to a certain extent, and also allow the existing tax management personnel of enterprises to spare some time for higher-level tax management.
(d) Improve communication with tax authorities.
To change the communication goal in the past, it is still to let the tax authorities provide convenience for tax payment business, or try not to come to the enterprise for inspection. The level of communication should be raised to a higher level, including establishing a regular visit and exchange mechanism with tax authorities, so that enterprises can understand the latest tax policies and implementation caliber, and also let tax authorities understand the business and operating mechanism of enterprises and enhance mutual understanding. Then, on this basis, through the establishment of a topic by both parties, the tax policy will be deeply studied and adjusted according to the actual situation of enterprises. If there are tax policies that can reduce the tax burden of enterprises, which enterprises do not enjoy them; If the enterprise has its own special circumstances and the policy provisions are not very clear, it can be suggested that the tax authorities give the enterprise some flexibility and care according to the legislative spirit and principles of the superior law; If the enterprise does have special circumstances, such as special industries or historical issues, it can also form a research report through the efforts of both tax enterprises and apply to the Ministry of Finance and State Taxation Administration of The People's Republic of China for a separate tax policy.
(five) to establish a tax management information system to meet the needs of enterprises.
As mentioned above, tax management is the back-end management based on the business and accounting of enterprises. In the way of establishment, one can consider grafting the tax management information system to the business and accounting system, and the other is to establish the tax management information system separately. But anyway, this project is huge. Therefore, it is suggested that it can be established by module and stage development. Such as the establishment of laws and regulations database and query module, tax declaration data collection and statistical analysis module, enterprise income tax settlement module, invoice management module, tax post personnel learning module and tax file electronic data management module. Large enterprises should choose the development mode suitable for the actual situation of enterprises and establish their own tax management information system.
To sum up, when large enterprises attach importance to tax management, tax institutions and personnel are in place, external professional forces are in place, communication between tax authorities is smooth, and tax management information systems are established, the tax management of large enterprises will certainly be upgraded to a new level.