3680 Large Enterprises Accounted For Half Of The Total Tax.

218 large enterprises in Nanjing are enjoying VIP tax service.

The Nanjing State Administration of Taxation has opened the exclusive mailbox for every large enterprise in the city on the Internet, which not only facilitates the tax demands of enterprises, but also facilitates the tax authorities to publicize tax policies.

According to the statistics of the State Administration of Taxation, 2.31% of the taxpayers in the country support 90% of the national tax revenue. In 2009, 3680 of the large enterprises accounted for 50% of the national tax revenue.

How to do well the tax administration of large enterprises has become a common topic in the forum of "tax exploration and innovation of tax administration and service of large enterprises" organized by the 4 Taxation Bureau.

Improving the quality and efficiency of tax collection and Administration

"Large enterprises have a high degree of tax concentration. At the same time, the tax administration of large enterprises also has the characteristics of extensive operation, complex tax related matters, good compliance, systematic risks and so on, and requires higher tax management and services."

Relevant officials of the State Administration of taxation.

At present, more than 50 countries in the world, including the United States, Britain, Japan and Russia, have set up specialized tax administration institutions for large enterprises.

International practice has proved that classifying management of large enterprises not only improves the quality and efficiency of tax collection and management, but also improves the tax compliance and satisfaction of enterprises.

The head of the tax administration said that there are still many problems to be improved in the tax administration of large enterprises in China.

In the developed countries, the fundamental starting point for the tax management of large enterprises lies in trust, understanding and pparency. The tax authorities, through signing compliance agreements with large enterprises, maintain close cooperation with large enterprises and guide taxpayers to comply with themselves.

This also provides ideas and reference for the tax administration of large enterprises in China.

Improve the tax management mode of large enterprises

In 2008, the General Administration of Taxation established the tax administration department of large enterprises, officially launched targeted tax administration for large enterprises. In January 2009, the State Administration of Taxation established the first batch of 45 fixed-point contact enterprises including China National Tobacco Corp, China National Petroleum Corporation and China Petrochemical Corp.

Taxation

Wang Li, deputy director general of the State Administration of Taxation, said that the tax administration mode of China's large enterprises should include three elements:

Guide enterprises to consciously comply.

We should guide and help large enterprises establish and improve the self prevention and control mechanism of tax related risks, effectively enhance their self compliance willingness, ability and level, and reduce compliance costs.

- building a harmonious relationship between tax collection and payment.

We should provide fast and convenient tax services and comprehensive and accurate professional guidance, and build a fast response and efficient operation mechanism for tax related appeals, so as to enhance the understanding, trust and cooperation among tax enterprises.

- effectively improving tax management capacity.

To adapt to the characteristics of large enterprises, we should establish a risk management system based on risk oriented and integrated information platform to prevent, control and respond to tax risks, and gradually achieve scientific and professional management.

control

It is noteworthy that the tax administration of large enterprises includes not only tax levy and tax, but also how to help large enterprises effectively control tax risks.

At present, tax risk has been paid more and more attention by enterprises, especially large enterprises.

Many large enterprises are involved in many industries, many internal business departments, and complex tax treatment. Tax risk has always been much higher than other small businesses.

Enterprise tax risk mainly includes two forms. One is that the tax behavior of enterprises is not in conformity with the provisions of tax laws and regulations. They should pay taxes without paying taxes and pay less taxes. Thus, they are faced with tax collection, fines, overdue fines and penalties.

In terms of what aspects of the tax department are still exploring the contents of the tax management mode of large enterprises in China, Wang Li introduced that we also innovate tax services, strengthen tax policy guidance and training for enterprises, and help enterprises understand and implement tax policies correctly.

"In the General Administration of designated enterprises, we should carry out management in accordance with the industry, strengthen communication and contact with the competent departments of the industry, collect industry related tax information comprehensively, and formulate tax management and service measures in different sectors."

Wang Li said.