宁波——长江经济发展带的两只“龙眼”之一，作为一个在传统制造业和临 港重化工业上占据领先地位的港口枢纽城市，近三年来，宁波市大企业的税收总 额以年均 5.5%的增速稳步向前，为地方经济的持续发展贡献了力量。以 2016 年 为例，宁波市国税局两级定点联系大企业合计税收额高达 631.73 亿元，相比宁 波市全部税务登记企业类在册的 28.8 万户而言，大企业以 0.67%的户数占比，贡 献了全市 36.52%的税收，其税收重要性不言而喻。宁波市国税系统自 2009 年设 立大企业税收管理处起，9 年多时间初步搭建起大企业管理与服务新架构，但随 着征管改革不断深入，风险管理矛盾随之凸显，如何实现大企业科学化税收管理， 契合风险管理新形势下的需求，不断开拓和创新适合宁波市的大企业税收管理模 式，成为深化征管改革、推进大企业体制机制建设的着力点和突破口。 本文从管理学视角出发，探讨宁波市大企业的特征与概况，紧密围绕着如何 完善大企业税收管理这个核心问题，针对当前宁波市大企业税收管理与服务中凸 显的痛点和堵点，指明系统性的加强大企业税收管理和纳税服务的改进方向。论 文共分为五章，第一章为绪论。第二章概括了大企业税收管理的指导理论和基本 问题。第三章基于数据分析指出宁波市大企业税收管理存在以下问题，大企业管 理体制和机制不健全；大企业信息化建设不对称；大企业税务风险管理难；大企 业纳税服务体系不完善；大企业税收管理人力资源结构性短缺等。第四章鉴于国 内外先行经验获得可供参考的启发。第五章提出改进宁波市大企业税收管理的对 策建议。 当前我们亟待以管理学理论为武装，借鉴国际先进经验，以明晰大企业税收 管理的职责和机制为依据，以开拓个性化纳税服务为发力点，以加强大企业风险 管理为目标导向，以培养高精尖人才为人力保障，以信息化管税为技术手段，进 一步实现大企业税收管理的科学化、精细化、专业化。 关 键 词，大企业，税收，管理，服务 论文类型，理论研究浙江工业大学硕士学位论文 宁波市大企业税收管理现状及对策研究 II STUDY ON CURRENT SITUATION AND COUNTERMEASURES OF TAX ADMINISTRATION OF LARGE ENTERPRISES IN NINGBO CITY ABSTRACT Ningbo, one of the two longan in the Yangtze river economic development zone, as a heavy chemical industry and traditional manufacturing-based port city, Over the past three years, the total tax revenue of large enterprises in Ningbo has been steadily advancing at an average rate of 5.5%,contributing to the sustainable development of local economy. Take 2016 as an example,the total tax revenue of the two level designated enterprises in Ningbo reached 63.173 billion yuan,compared with 288,000 registered enterprises in Ningbo, large enterprises contribute 36.52% of the city’s tax revenue with the proportion of 0.67%,its tax importance is self-evident.Ningbo city state tax system since 2009 set up a large enterprise tax administration,in more than nine years,a new pattern of service and management of large enterprises has been preliminarily established,it has laid a solid foundation for building a modern tax collection and management system.But as reforms enter the “deep water zone”,management contradictions have become increasingly prominent.How to realize scientific tax administration of large enterprises,meet the demand of risk management pattern,to explore the tax management mode suitable for Ningbo city,it has become the focus and breakthrough of deepening the reform of tax collection and management and promoting the construction of the system and mechanism of large enterprises. This paper starts from the perspective of management,explore the characteristics and current situation of ningbo’s large enterprises,the core issue is to perfect tax administration of large enterprises,this paper analyzes the difficulties and problems in tax administration and service of large enterprises in Ningbo, put forward a series of measures to strengthen tax administration and services of large enterprises.The thesis is divided into five chapters:The first chapter is the introduction.The second chapter is to discuss the theoretical basis and other basic issues of tax administration of large enterprises, which introduces the main objective of the taxation management mode of large enterprises. The third chapter is devoted to Ningbo’s large enterprises existing tax administration issues and their implications. Based on the study, points out the浙江工业大学硕士学位论文 宁波市大企业税收管理现状及对策研究 III following problems of the administration of large enterprises in Ningbo: The management system and mechanism of large enterprises are not sound; the informatization construction of large enterprises is asymmetrical; large enterprises tax risk management is difficult; the tax service system of large enterprises is not perfect; large enterprises tax administration has a structural shortage of human resources. The fourth chapter obtains the reference inspiration in view of the domestic and foreign advanced experience. The fifth chapter puts forward the countermeasures and suggestions to improve the tax administration of large enterprises in Ningbo. At present, we urgently need to be armed with management theory, using the experience of international development, in order to make clear corporate tax management responsibility and mechanism as the foundation, with the personalized service innovation to strengthen the enterprise risk management as the guidance, with advanced professional talents and information tube tax as the guarantee, gradually achieve large tax management scientific, refinement and specialization. KEYWORDS: Large Enterprises; Tax;Administration; Service TYPE OFTHESIS: Theoretical Research浙江工业大学硕士学位论文 宁波市大企业税收管理现状及对策研究 IV 目 录 1 绪论...........................................................................................................1 1.1 选题背景和选题意义.......................................................................................... 1 1.2 文献综述.............................................................................................................. 2 1.2.1 国外文献综述.............................................................................................. 2 1.2.2 国内文献综述.............................................................................................. 3 1.2.3 文献评述...................................................................................................... 4 1.3 研究方法和研究思路.......................................................................................... 5 1.3.1 研究方法...................................................................................................... 5 1.3.2 研究思路和论文结构.................................................................................. 7 1.4 本文的创新与不足.............................................................................................. 7 1.4.1 本文的创新点.............................................................................................. 7 1.4.2 本文的不足.................................................................................................. 8 2 大企业税收管理的理论基础与基本问题..............................................9 2.1 大企业的判定...................................................................................................... 9 2.1.1 大企业的定义.............................................................................................. 9 2.1.2 大企业的特点.............................................................................................. 9 2.1.3 国际大企业的判别标准............................................................................ 10 2.1.4 国内大企业的判别标准............................................................................. 11 2.1.5 宁波市大企业的判别标准........................................................................ 13 2.2 大企业税收管理的基础理论............................................................................ 13 2.2.1 专业化管理理论........................................................................................ 14 2.2.2 新公共管理理论........................................................................................ 14 2.2.3 风险管理理论............................................................................................ 15 2.3 大企业税收管