完善我国大企业税收管理问题研究
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摘要
大型企业是国家财政收入的重要来源,对他们的税收征管和服务一直以来都是税务管理的重点和难点。与其他企业相比,大企业的生产经营管理复杂,其行业化、专业化、信息化程度较高,内部分工细,通常运用最新的科技手段,特别是信息科技手段来从事管理,并采取跨区域或跨国经营模式。这些对税务部门来说都是极大的挑战,需要税务部门集中高水平管理人才加以应对。对于日常管理来说,最大的难点在于大企业的行业化和专业化程度较高以及信息不对称。而导致这些日常管理中力不从心的原因,就是现有的大企业税收征管措施的不完善。
为加强对大企业的税收征管,各国税务部门大都结合本国国情,遵循新公共管理理念采取了一系列行之有效的服务措施,为我国税务部门对大企业的征管提供了可借鉴的理论和实践基础。如何学习借鉴国外的先进做法和经验,研究建立大企业税收管理机制,为大企业提供国际化、现代化、专业化的纳税服务,是各级税务机关在税收管理上的当务之急。
目前,世界上已有50多个国家和地区设立了大企业税收管理机构,2008年我国国家税务总局机构改革也组建了大企业税收管理司、省级大企业管理处以及省辖市级大企业管理科,开始加强大企业税收征管。但是在省及省以下税务机构的职能并未得到充分发挥,只是简单地把大型企业纳入大企业管理机构进行管理,没有起到应有的效果和达到设立机构的初衷。
从我国乃至国际上来看,石油企业无一例外都是大型企业或特大型企业,在管理上应是大企业管理的重点。以大庆为例,大庆市国税局直属分局所辖企业有大庆石油管理局、大庆油田有限责任公司、大庆炼化公司等三家石油石化企业主体及分立的子公司等,都在中国纳税百强企业之列,在经济处于全国中游水平的黑龙江省,显得尤为重要。大庆石油管理局从2000年开始,一直进行改组改制,但无论改制结果如何,其百亿的税收均在直属分局缴纳。但在征管过程中,纳税服务不到位,征管职能未充分发挥等问题经常发生。笔者身处大企业管理一线,以大庆国税局直属分局大企业征管工作的实际情况出发,从理论和实践两个层面来研究大企业管理的不足之处和解决措施,这既是当前税收征管领域研究的一个比较前卫的课题,也是对大庆市乃至全国的大企业税收管理进行的一次研究和探索。
本文共分为六部分。第一部分介绍了本文的研究背景、研究目的、意义及国内外研究现状,指出了当前国内对大企业税收征管研究存在的不足之处,从而引出本文的研究内容；第二部分通过对大企业的概念、特征的分析,指出我国构建完善、合理的大企业税收管理模式的重要性和必要性；第三部分通过理论联系实际的方法,对我国目前大企业税收管理的发展现状进行了分析,概述了我国大企业税收管理的发展历程以及目前面临的具体问题等；第四部分首先对国外大企业尤其是OECD大国的大企业税收管理模式进行了研究,然后指出其中值得我国借鉴的实践经验,从而梳理出适合我国大企业税收管理改进的思路；第五部分总结了国家税务总局提出的改革我国大企业税收管理的总体目标和思路,然后从大企业管理机构的组织设置,构建完善、合理的大企业管理模式,加强税务管理人员素质,提高税收服务质量,增强风险管理控制,加强税务部门之间的协同合作等几个方面,对我国的大企业税收管理提出了具体的改进建议。最后一部分则是对全文的一个小结。
Huge enterprises are the major source of the national revenue. Their tax collection and administration,therefore,are the key and important point in the tax administration.Compared with the other enterprises,they require more complicated productive and operational administration,higher industry-oriented professionalization and informationalization. Their internal divisions are more detail-oriented and always utilize update technology.IT in particular,to manage and implement cross-regional and transnational operation mode.All these have posed tremendous challenges to the Taxation Bureau and require the high-level taxation staff to take centralize d administration. In regard to their daily administration,the hardest points consist in the fact that these large enterprises' industry-orientation and their information distribution are quite unequal.what lead to the disability in daily administration for the officers is their unfulfilment in these enterprises tax collection and administration.
In order to improve the taxation collection and administration on these huge enterprises.all the taxation organs in the world have abided by the updated concept of public administration an adopted a serious of effective service measures,which fit their national conditions. All these have provided theoretical and pragmatical experiences for China's taxation organs to draw merits from in their own administration. The current importance is to learn from advanced foreign approaches and experiences to establish our own administration mechanism. However,their results and effects were not reached.
At present, more and more than 50 countries and regions have set up Taxation Administration aiming at the administration of huge enterprises tax collection. In 2008, restructuring and setting up Taxation administration Division for Huge Enterprises, administration for Huge Enterprises, administration Organs for huge enterprises,China state administration for taxation collection and administration.In our country,even at abroad,petroleum enterprises are all huge enterprises or super large enterprises. So,they are the focal points in the administration. The internal Revenue Service Branch of Daqing has jurisdiction over Daqing Petroleum Administration Bureau, Daqing Oil Field Co.Ltd., Daqing Refining and Chemical Company and their discrete affiliate companies.they are the first one hundred enterprise in paying taxes. As Heilongjiang is the middle level province in economy,they are especially more important. From 2000. Daqing Petroleum Administration Bureau began to reconstruct and recognize. no matter how it changed,they still pay them about ten billion taxes to The internal Revenue Service Branch of Daqing. In the collecting and manageing process,some problems often happens.for example, the service is not good enough, the taxing and manageing function is not worked. As a manager of the huge enterprises in IRS, the author basis on the practical situation of collecting and manageing of large enterprises in The internal Revenue Service Branch of Daqing,and focus on analysing the disadvantages in process,then propose the solutions. It is not only the relatively new topic in the field if tax collection and administration,but also a study and a exploring try of huge enterprises tax collection and administration in Daqing and all over the nation.From the background,the aim,the significance of study and the current situation of home and abroad,the author points out the disadvantages in taxation collections and administration on huge enterprises.hence resulting in the study content to emphasize the importance and necessaries to enhance fulfilled and rational tax collection and administration mode on huge enterprises. Though drawing merits from foreign advanced experiences and reform of SAT, the general objectives and guidelines,we should put efforts to improve the organization,enhance improved and reasonable administration mode.raise the quality of the administration staff,strengthen service quality,risk-controlling ability,as well as promote the coordinative cooperation among Taxation Organs.All these are the specific suggestions posed by own country to improve the taxation administration on huge enterprises.
This paper is divided into six parts. The first part of this paper introduces the research background, research purpose, significance and research status at home and abroad, pointed out that the current domestic research on tax collection and administration of large enterprises deficiencies, which leads to the research contents of this paper. The second part through to enterprise's concept, characteristic analysis, pointed out that our country constructs the perfect, reasonable tax management the importance and necessity of mode. The third part of the article through the method of linking theory with practice, to our country current tax management 's development present situation has analyzed, summarized our country tax management development course and present specific problems facing; the fourth part on the large foreign enterprises especially the OECD countries big business tax collection and management model were studied, and then pointed out that which is worthy of our learning experience, and comb out to suit our country tax management improvement ideas. The fifth part of this paper summarizes the State Administration of Taxation, puts forward the reform of tax management in China the overall goals and ideas, and then from the enterprise management organization setting, build perfect, reasonably large enterprise management mode, strengthening tax management personnel quality, improve the service quality of Taxation, enhance risk management control, strengthen the taxation department the collaboration of several aspects, to our country's tax management put forward specific suggestions for improvement. The last part is the full text of a summary.
为加强对大企业的税收征管,各国税务部门大都结合本国国情,遵循新公共管理理念采取了一系列行之有效的服务措施,为我国税务部门对大企业的征管提供了可借鉴的理论和实践基础。如何学习借鉴国外的先进做法和经验,研究建立大企业税收管理机制,为大企业提供国际化、现代化、专业化的纳税服务,是各级税务机关在税收管理上的当务之急。
目前,世界上已有50多个国家和地区设立了大企业税收管理机构,2008年我国国家税务总局机构改革也组建了大企业税收管理司、省级大企业管理处以及省辖市级大企业管理科,开始加强大企业税收征管。但是在省及省以下税务机构的职能并未得到充分发挥,只是简单地把大型企业纳入大企业管理机构进行管理,没有起到应有的效果和达到设立机构的初衷。
从我国乃至国际上来看,石油企业无一例外都是大型企业或特大型企业,在管理上应是大企业管理的重点。以大庆为例,大庆市国税局直属分局所辖企业有大庆石油管理局、大庆油田有限责任公司、大庆炼化公司等三家石油石化企业主体及分立的子公司等,都在中国纳税百强企业之列,在经济处于全国中游水平的黑龙江省,显得尤为重要。大庆石油管理局从2000年开始,一直进行改组改制,但无论改制结果如何,其百亿的税收均在直属分局缴纳。但在征管过程中,纳税服务不到位,征管职能未充分发挥等问题经常发生。笔者身处大企业管理一线,以大庆国税局直属分局大企业征管工作的实际情况出发,从理论和实践两个层面来研究大企业管理的不足之处和解决措施,这既是当前税收征管领域研究的一个比较前卫的课题,也是对大庆市乃至全国的大企业税收管理进行的一次研究和探索。
本文共分为六部分。第一部分介绍了本文的研究背景、研究目的、意义及国内外研究现状,指出了当前国内对大企业税收征管研究存在的不足之处,从而引出本文的研究内容；第二部分通过对大企业的概念、特征的分析,指出我国构建完善、合理的大企业税收管理模式的重要性和必要性；第三部分通过理论联系实际的方法,对我国目前大企业税收管理的发展现状进行了分析,概述了我国大企业税收管理的发展历程以及目前面临的具体问题等；第四部分首先对国外大企业尤其是OECD大国的大企业税收管理模式进行了研究,然后指出其中值得我国借鉴的实践经验,从而梳理出适合我国大企业税收管理改进的思路；第五部分总结了国家税务总局提出的改革我国大企业税收管理的总体目标和思路,然后从大企业管理机构的组织设置,构建完善、合理的大企业管理模式,加强税务管理人员素质,提高税收服务质量,增强风险管理控制,加强税务部门之间的协同合作等几个方面,对我国的大企业税收管理提出了具体的改进建议。最后一部分则是对全文的一个小结。
Huge enterprises are the major source of the national revenue. Their tax collection and administration,therefore,are the key and important point in the tax administration.Compared with the other enterprises,they require more complicated productive and operational administration,higher industry-oriented professionalization and informationalization. Their internal divisions are more detail-oriented and always utilize update technology.IT in particular,to manage and implement cross-regional and transnational operation mode.All these have posed tremendous challenges to the Taxation Bureau and require the high-level taxation staff to take centralize d administration. In regard to their daily administration,the hardest points consist in the fact that these large enterprises' industry-orientation and their information distribution are quite unequal.what lead to the disability in daily administration for the officers is their unfulfilment in these enterprises tax collection and administration.
In order to improve the taxation collection and administration on these huge enterprises.all the taxation organs in the world have abided by the updated concept of public administration an adopted a serious of effective service measures,which fit their national conditions. All these have provided theoretical and pragmatical experiences for China's taxation organs to draw merits from in their own administration. The current importance is to learn from advanced foreign approaches and experiences to establish our own administration mechanism. However,their results and effects were not reached.
At present, more and more than 50 countries and regions have set up Taxation Administration aiming at the administration of huge enterprises tax collection. In 2008, restructuring and setting up Taxation administration Division for Huge Enterprises, administration for Huge Enterprises, administration Organs for huge enterprises,China state administration for taxation collection and administration.In our country,even at abroad,petroleum enterprises are all huge enterprises or super large enterprises. So,they are the focal points in the administration. The internal Revenue Service Branch of Daqing has jurisdiction over Daqing Petroleum Administration Bureau, Daqing Oil Field Co.Ltd., Daqing Refining and Chemical Company and their discrete affiliate companies.they are the first one hundred enterprise in paying taxes. As Heilongjiang is the middle level province in economy,they are especially more important. From 2000. Daqing Petroleum Administration Bureau began to reconstruct and recognize. no matter how it changed,they still pay them about ten billion taxes to The internal Revenue Service Branch of Daqing. In the collecting and manageing process,some problems often happens.for example, the service is not good enough, the taxing and manageing function is not worked. As a manager of the huge enterprises in IRS, the author basis on the practical situation of collecting and manageing of large enterprises in The internal Revenue Service Branch of Daqing,and focus on analysing the disadvantages in process,then propose the solutions. It is not only the relatively new topic in the field if tax collection and administration,but also a study and a exploring try of huge enterprises tax collection and administration in Daqing and all over the nation.From the background,the aim,the significance of study and the current situation of home and abroad,the author points out the disadvantages in taxation collections and administration on huge enterprises.hence resulting in the study content to emphasize the importance and necessaries to enhance fulfilled and rational tax collection and administration mode on huge enterprises. Though drawing merits from foreign advanced experiences and reform of SAT, the general objectives and guidelines,we should put efforts to improve the organization,enhance improved and reasonable administration mode.raise the quality of the administration staff,strengthen service quality,risk-controlling ability,as well as promote the coordinative cooperation among Taxation Organs.All these are the specific suggestions posed by own country to improve the taxation administration on huge enterprises.
This paper is divided into six parts. The first part of this paper introduces the research background, research purpose, significance and research status at home and abroad, pointed out that the current domestic research on tax collection and administration of large enterprises deficiencies, which leads to the research contents of this paper. The second part through to enterprise's concept, characteristic analysis, pointed out that our country constructs the perfect, reasonable tax management the importance and necessity of mode. The third part of the article through the method of linking theory with practice, to our country current tax management 's development present situation has analyzed, summarized our country tax management development course and present specific problems facing; the fourth part on the large foreign enterprises especially the OECD countries big business tax collection and management model were studied, and then pointed out that which is worthy of our learning experience, and comb out to suit our country tax management improvement ideas. The fifth part of this paper summarizes the State Administration of Taxation, puts forward the reform of tax management in China the overall goals and ideas, and then from the enterprise management organization setting, build perfect, reasonably large enterprise management mode, strengthening tax management personnel quality, improve the service quality of Taxation, enhance risk management control, strengthen the taxation department the collaboration of several aspects, to our country's tax management put forward specific suggestions for improvement. The last part is the full text of a summary.
引文
①姜跃生,《设立大企业税收管理机构——税收分类管理的趋势和方向》,《涉外税务》2003年第4期.
①姜跃生,《设立大企业税收管理机构——税收分类管理的趋势和方向》,《涉外税务》2003年第4期.
何胜,《大企业集团特征分析及税收征管模式研究》,湖北国税杂志,2011.01.
①罗凤娇,《国外设立大企业税收管理机构的经验与借鉴》,《财会研究》,2007年第1期.
刘卫明,加强大企业税收管理的探索与思考[J],涉外税务,2011年第3期.
刘卫明,加强大企业税收管理的探索与思考[J],涉外税务,2011(3).
束银辉,加强大企业税收管理的思考[J],资治文摘·管理版.
①资料来源：Compliance Management of Large Business Tax Group, Experiences and Practices of Eight OECD Countries,OECD Forum on Tax Administration,2008.
资料来源Compliance Management of Large Business Tax Group, Experiences and Practices of Eight OECD Countries, OECD Forum on Tax Administration,2008.
资料来源Compliance Management of Large Business Tax Group, Experiences and Practices of Eight OECD Countries,OECD Forum on Tax Administration,2008.
②深圳市国家税务局课题组,《OECD成员国大企业税收征管经验及其借鉴》,《涉外税务》,2010年9月
资料来源Compliance Management of Large Business Tax Group, Experiences and Practices of Eight OECD Countries,OECD Forum on Tax Administration,2008.
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