How to manage the collection management of large enterprises

Large enterprises refer to enterprises with a certain scale of production and operation, large volume of purchases and sales, standardized management, important economic status, significant tax sources, tax revenue accounted for a large amount of total tax revenue. With the development of China's economy, there are more and more large enterprises with cross-regional operation, wide market coverage, complex internal structure and high degree of informationization. The traditional low-level and decentralized tax management can no longer meet the needs. It has become an urgent task to implement classified and effective professional tax management for large enterprises. The State Administration of Taxation (SAT) has taken the situation into consideration and set up large enterprise tax management departments in municipal tax authorities to strengthen the professional management of large enterprise tax, which can be regarded as the right time. Below, the author on how to strengthen the tax collection management of large enterprises to talk about a few superficial understanding.

First, the characteristics of large enterprises and the traditional tax collection and management mode

(1) the characteristics of large enterprises. First, the scale of production and operation and assets, production, marketing and management organizations cascading complex; Second, the production and operation process is long, complex and spanning the structure of the tax source; Third, the purchase and sale of a large volume of business, market coverage, import and export accounting has a large-scale; Fourth, the enterprise management structure is more complete, capital, logistics management is very standardized, the internal control mechanism is more sound; Fifth, the tax payment according to the law and the rights of the awareness of the financial and tax Higher level of specialization; Sixth, the economic status is important, the tax source is pivotal, the proportion of tax revenue is larger.

(2) Traditional tax collection and management mode of large enterprises. Before the municipal state tax authorities did not set up tax administration departments for large enterprises, the tax administration of large enterprises had been carried out by district and county state tax authorities under the municipal state tax authorities in accordance with the principle of territorial administration respectively. The management mode is the same as that of small and medium-sized enterprises, i.e., the enterprises declare tax at the tax service hall or online, the tax source management department carries out the daily work such as reminding the enterprises to report and pay the tax, daily inspection, tax assessment, etc., the relevant business departments carry out tax counseling for them according to the types of tax, and the inspection department implements the special inspection for the tax payment situation.

The difficulties and practical problems of tax management of large enterprises

(1) Overlapping management departments. Large enterprises have its uniqueness, in the mode of tax collection and management, has been the traditional way of management. Under the current requirements of providing internationalized, modernized and specialized tax services for large enterprises, the original mode of tax collection and management is difficult to adapt to the new requirements. Decentralized management results in different levels of management; too many management departments make it difficult to provide convenient services to taxpayers; detailed internal management makes it difficult to reduce the tax costs of both the taxpayers and the levies; and multi-layered management is often management without reality.

(ii) Disconnect between collection and management. In the daily collection and management, it is generally believed that large enterprises have sound finances, more standardized accounts, and a stronger awareness of paying taxes according to the law, so it is basically a no-objection audit when filing tax returns at the tax service office. The tax source management department of the tax collection and management of large enterprises is mainly focused on the completion of the task of urging to report and pay, and it is very difficult to carry out daily inspection, tax assessment, business counseling and policy advice to large enterprises.

(C) the quality of personnel is not adapted. Large enterprises production and operation, purchase and marketing accounting, organization and management institutions are complex; large business volume, management links, involving multiple industries and cross-regional operations, specialized division of labor is meticulous, the degree of information technology is very high. In order to improve their competitiveness and adapt to the needs of economic globalization, large enterprises have cultivated and introduced a number of highly educated, highly qualified managers. In comparison, the management level of the existing managers of the state tax department is obviously insufficient, and there is a lack of talents who are proficient in professional knowledge and skills such as law, accounting, computer, English, etc., and the business quality of the tax administrators is uneven, both in terms of the number and quality of the personnel, and the tax management of large enterprises is not capable of meeting the needs of large enterprises.

(4) Information platform asymmetry. Large enterprises are now commonly used financial software, financial accounting is highly centralized and standardized and unified, data quality and expertise level is very high. Although the national tax system has realized the national network and regional networking, but the collection and management software in the analysis of tax sources there are still many defects. For example, the comprehensive collection and management software can only record the daily collection and management business operations without the functions of tax source analysis and tax assessment; it does not articulate the financial and tax accounting relationship among the total, branches and subsidiaries and among the associated enterprises, and therefore it is impossible to monitor the associated enterprises; the financial data of the enterprises can't be read, and the huge amount of information at the level of tax collection and management as well as that of the enterprises can't be utilized to the full extent, and so on.

Three, to strengthen the management of large enterprise tax collection suggestions

(a) change the management concept. Large enterprises are an important pillar of local economic development, and their production and operation status is closely related to the good or bad local economic development. As a leading enterprise in a region, its own more advanced management style is based on a set of standardized financial management mechanism and information technology platform, so it has a strong awareness of tax payment and rights protection in accordance with the law, and subjectively there is no possibility of active tax evasion. In order to avoid and prevent tax risks, constantly reduce tax costs and maintain the image of the enterprise, its tax compliance is high. However, out of the need to safeguard their own interests, their understanding of tax policies may be inconsistent with that of the tax authorities, so it is necessary to strengthen the communication between the taxpayers and the taxpayers to enhance mutual understanding. State tax authorities at all levels should change the concept of tax administration, fully draw on the experience of tax administration of large enterprises both inside and outside the country, and adopt different management methods for large enterprises from those of other small and medium-sized enterprises. According to the instructions of the State Administration of Taxation on "correctly dealing with optimizing service and strengthening management, correctly dealing with professional management and territorial management, correctly dealing with the relationship between the organization and coordination of the management department of large enterprises and the division of work and coordination of other functional departments", and combining with the characteristics of the management of large enterprises in this region, it is suggested that, in view of the deficiencies in the tax management of large enterprises in the region, the tax administration of large enterprises should be improved in promoting the scientific management of tax administration. On the basis of promoting scientific, professional and precise tax management, it is proposed to take tax service as the premise, deep-level professional management as the goal, information technology as the basis, tax assessment and tax risk prevention as the main means, and strengthen the monitoring and analysis of dynamic information such as logistics and capital flow, and comprehensively evaluate the production and operation, marketing accounting and tax payment ability of large enterprises, and guard against the risk of taxation, while comprehensively grasping the basic information of large enterprises, The main means of preventing tax risks is to strengthen the monitoring and analysis of dynamic information such as logistics and capital flow, comprehensively evaluate the production and operation, marketing accounting, capital utilization and tax payment ability of large enterprises, prevent the transfer of taxes from related enterprises, scientifically forecast tax revenues, improve the quality of tax declarations of large enterprises, and plug the loopholes in tax administration.

(2) Equipping high-quality professional management personnel. The complexity of production and operation, purchase and sales accounting, and organization and management institutions of large enterprises requires that tax administrators must be proficient in tax policy, master modern corporate finance, finance, capital operation, production and management knowledge, and have the ability to continuously learn, absorb and apply relevant national tax laws and regulations. Therefore, in terms of staffing, it is necessary to actively cultivate specialists in tax management of large enterprises according to the characteristics of large enterprise management in a region, appropriately increase the establishment of professional management personnel, and match high-level and high-quality composite professionals through introduction, deployment and cultivation, so as to improve the quality of the overall team of tax management of large enterprises. At the same time, it is necessary to be based on reality and vigorously carry out professional skills training, focusing on financial analysis, computerized accounting, tax assessment and prevention of tax risk analysis for the characteristics of large enterprises, in particular, it is necessary to be familiar with the operation of the financial software of large enterprises, to master the accounting items and accounting rules set in the financial software, and to be able to find out the key monitoring accounting items and the relevant vouchers, so as to enhance the ability of electronic checking of accounts. The ability to do so is also important.　　

(3) Clarify the authority and responsibility of management. Large enterprises have cross-regional production and operation and a high level of internal management. In the mode of setting up large enterprise tax management organizations above the municipal tax authorities, according to the management principle of the General Administration of Taxation "Three No Changes", firstly, we should combine the local actuality and divide the scope of production and operation of large enterprises and the scale standard; secondly, we should clearly manage the industry and the number of households to which the large enterprises belong; and thirdly, we should clearly define the contents and objectives of the management of the large enterprises; Fourth, to develop scientific, professional, refined management of large enterprises management duties.

(4) Streamline the process of management and related relationships. Combined with the characteristics of large enterprises, the first is to vigorously implement online authentication, online tax filing and online declaration, move the declaration and collection link forward to the enterprise end, and give full play to the awareness of enterprises' independent tax declaration; the second is to integrate the departments of tax service, tax administration and regulations, income accounting, and tax source management, and to set up the management process and positions according to the three links of information collection, audit and assessment, and investigation and verification, so as to establish the tax source The third one is to reduce the number of information submission and approval links of tax-related matters, and the relevant information is unified and centralized by the tax management department of large enterprises, so as to reduce the burden of taxpayers and improve the efficiency of service.

(5) Establishment of smooth information channels. The collection and analysis of tax source information is an important breakthrough in the management of tax sources of large enterprises. It should be based on the need to carry out tax analysis and tax assessment, and comprehensively collect information involving the organizational structure, production and operation, related transactions, logistics and capital flow of enterprises. At the same time, it is necessary to broaden the collection channels, establish a contact and information communication system with relevant management departments such as local tax, audit, industry and commerce and banks, and utilize the management information resources of the relevant departments to enrich the tax source management information base. It is necessary to establish a communication and coordination mechanism with the senior management of large enterprises to enhance understanding, strengthen ties and ensure the smooth flow of information.

(VI) Developing a tax management platform for large enterprises. Facing the high degree of informatization of large enterprises, it is difficult to realize effective management without the support of corresponding management information platform. At present, the comprehensive tax management software lacks records of the organizational structure and related business of large enterprises, not to mention the support for tax analysis and tax assessment. Therefore, the establishment of a platform for the management and analysis of tax sources of large enterprises is very necessary and an effective means to realize centralized management. The developed platform should have the following features: first, a basic database of large enterprises' organizational structure and related businesses; second, a database of large enterprises' declarations, so as to realize the comparison between the aggregated declaration data and the declaration data of their subordinate units; third, a data interface with the financial software of large enterprises, so as to make it easy to extract the data from the financial software; fourth, a database of external information; fifth, a library of analytical and early-warning indexes of large enterprises; and sixth, an analytical model of large enterprises. .