摘要
本文从各国大企业税收管理机构设置及职能、大企业认定标准、大企业税务风险管理策略等方面进行分析,对比国内目前大企业税收征管现状,分析当前推进大企业税收专业化管理面临的困难和问题,有针对性地提出了完善我国大企业税收征管的对策和建议。
This paper makes an analysis on the institution setting and functions of tax administration towards large enterprises, judging standard of large enterprises, tax risk administration strategy of large enterprises and etc.; and then explores into the difficulties and problems in promoting professional tax administration towards large enterprises by contrasting current situation of tax collection and administration in China; and finally puts forward some countermeasures and suggestions on improving tax collection and administration concerning large enterprises in China.
出处
《涉外税务》
北大核心
2013年第4期29-33,共5页
International Taxation In China
关键词
大企业
税收征管
Large enterprise Tax collection and administration
