The long-term goal of corporate tax management should be clear, namely: corporate tax management supports business development. However, due to different corporate strategies, their taxation strategies will be different, and changes in short-term business strategies of enterprises also require taxation strategies to be adjusted. Therefore, on the premise of clarifying long-term goals, tax management needs to adjust its focus and corresponding management content according to short-term strategies.
When answering these questions, the tax management of enterprises can also obtain short-term construction goals. For example, a group company that is planning overseas business needs to consider how to fulfill its overseas compliance obligations and tax costs, and what resources to use to support the development of tax business, and finally consider converting this part of demand into digital intelligence application. The overall goal of the group's tax management is clarified, and under the overall goal, it is analyzed how tax management should support the achievement of the overall goal.
In this process, although the tax management focus of different enterprises will be different, the scope of their tax work is similar. For example, for enterprises that adopt the investment model to go overseas and those that adopt the commodity export model to deploy overseas, they both need to pay attention to the taxation of overseas income, but the focus of tax management is different (the former focuses on the income tax obligations of passive income, and the latter focuses on customs duties, Commodity tax and other turnover taxes).
Drawing on the "Guiding Opinions on Accelerating the Construction of a World-Class Financial Management System for Central Enterprises" issued by the State-owned Assets Supervision and Administration Commission in March 2022, the scope of group tax management can be clarified, mainly including: group tax management, tax information system construction, tax data Analyze the role of management, the supporting role of the tax team in major matters, the function of tax management in overseas business, and the necessity of tax management for subsidiaries at all levels.
In order to facilitate the planning and construction of the tax system, the six items are divided into three levels of "1+1+4".
Top-level tax analysis and other matters are areas that group tax management needs to focus on, and are also the target of group management. The middle layer integrates the group organization and processes from the perspective of systems and rules, and is the starting point for group tax management. The basis for guaranteeing collectivized tax management is the tax digital intelligence system.
Although the "Opinions" is a comprehensive framework, it clarifies how tax management supports business strategies, and at the same time, it also divides tax management matters. Tax managers of enterprises can give their own tax management plans based on the framework of the Opinions.
After dividing the tax management content of the group enterprise into relatively independent fields, the tax business structure of the enterprise can be further planned, and within the scope of the business structure, a path can be selected to apply different tax functions in stages, so as to achieve stage effects.
At the bottom of the business framework, the tax application needs to form data integration and application integration with the front-end business system and financial ERP. These integrations are mainly accomplished through organizational configuration, invoice collaboration, and tax-related data governance; on the bottom layer, enterprises can apply functions such as tax accounting and declaration based on tax source data, and configure the approval process to form the daily operation layer of taxation; After converting operational behavior into data, corporate tax management can further build tax management functions, make full use of results and behavior data, and carry out tax management work.
It is worth noting that the application content at each level is not static, but needs to comprehensively consider the status of the enterprise, so as to adjust a series of situations such as organization, personnel, process, and performance evaluation in the application, and finally achieve the maximum tax operation efficiency change.