摘要
对大企业实施专业化的税收管理是国际上税收管理的发展趋势,也是我国有效提升税收遵从的必然选择。本文在借鉴OECD成员国大企业税收管理的理念与经验的基础上,就我国建立大企业税收风险管理机制、加强大企业税收管理等提出了意见和建议。
It is an international trend that large-sized enterprises are treated with specialized tax administration,which also turns out to be China＇s inevitable choice in enhancing tax compliance.By referring to the practices and experiences from tax administration toward large-sized enterprises in OECD member countries,this paper comes up with some ideas in establishing tax risk management mechanism for large-sized enterprises,and presents some opinions and suggestions for strengthening tax administration toward large-sized enterprises.
出处
《涉外税务》
CSSCI
北大核心
2010年第9期44-48,共5页
International Taxation In China
关键词
大企业
税收管理
税收遵从
税收风险管理
Large-sized enterprise Tax administration Tax compliance Tax risk management
