常州大学学报（社会科学版）
常州大學學報（社會科學版）
상주대학학보（사회과학판）
JOURNAL OF JIANGSU POLYTECHNIC UNIVERSITY SOCIAL SCIENCE EDITION
2014年
6期
42-47
,共6页
基层税务%大企业专业化税收管理%信息不对称%垂直管理%系统优化
基層稅務%大企業專業化稅收管理%信息不對稱%垂直管理%繫統優化
기층세무%대기업전업화세수관리%신식불대칭%수직관리%계통우화
local tax%specialized tax management of large enterprises%information asymmetry%vertical manage-ment%system optimization
大企业税收占据我国税收总额的半壁江山，但由于大企业普遍具备跨区域生产经营、征收难度大、税收业务复杂等特点，使得基层税务部门在大企业税收管理方面存在着不少亟待解决复杂的税务问题。本文基于信息不对称理论诠释了在大企业征管实务中的管理平台矛盾，提出基层主管税务机关在进行大企业管理过程中的三大困境：信息不对称、地位不对称、人力资源不对称。最后，分别以信息化模块构建、管理机制再造、系统优化为三大破解点，解决信息载体、管理客体与人才主体三大矛盾，辅之以其他配套对策，为当前大企业专业化税收管理征管实务提供整体性改进方案。
大企業稅收佔據我國稅收總額的半壁江山，但由于大企業普遍具備跨區域生產經營、徵收難度大、稅收業務複雜等特點，使得基層稅務部門在大企業稅收管理方麵存在著不少亟待解決複雜的稅務問題。本文基于信息不對稱理論詮釋瞭在大企業徵管實務中的管理平檯矛盾，提齣基層主管稅務機關在進行大企業管理過程中的三大睏境：信息不對稱、地位不對稱、人力資源不對稱。最後，分彆以信息化模塊構建、管理機製再造、繫統優化為三大破解點，解決信息載體、管理客體與人纔主體三大矛盾，輔之以其他配套對策，為噹前大企業專業化稅收管理徵管實務提供整體性改進方案。
대기업세수점거아국세수총액적반벽강산，단유우대기업보편구비과구역생산경영、정수난도대、세수업무복잡등특점，사득기층세무부문재대기업세수관리방면존재착불소극대해결복잡적세무문제。본문기우신식불대칭이론전석료재대기업정관실무중적관리평태모순，제출기층주관세무궤관재진행대기업관리과정중적삼대곤경：신식불대칭、지위불대칭、인력자원불대칭。최후，분별이신식화모괴구건、관리궤제재조、계통우화위삼대파해점，해결신식재체、관리객체여인재주체삼대모순，보지이기타배투대책，위당전대기업전업화세수관리정관실무제공정체성개진방안。
The tax revenues from large enterprises consist half of China′s total tax revenues,however,the large enterprises generally carry out production and operation in multi-regions,tax collection is difficult and complex, which causes many complicated tax issues of tax collection management of large enterprises in local tax depart-ments.But there is no study of large enterprises′specialized tax issues from the perspective of local tax depart-ments.Based on this,the thoughts of this paper are as follows:based on the theory of information asymmetry,this paper explains the contradiction of management platform in the administrative practices of large enterprises′tax col-lection,and puts forward three major difficulties of the local tax departments in the management of large enterprises in the course:information asymmetry,position asymmetry and human resources asymmetry.Finally,this paper takes information module constructing,reconstruction of management mechanism and system optimization as three breaking points to solve contradiction among information carrier,management object and talent body,complemen-ted by other supporting measures,to provide an overall improvement scheme of the current specialized tax collection management practices of large enterprises.
