大型企业汇总与合并纳税管理研究

Some Thoughts on Consolidated Tax Administration for Large-scale Enterprises

汇总与合并纳税管理是当前一个难点与热点问题。通过对北京市合并纳税情况的专题调研,本文认为,应坚持合并纳税方向,同时本着科学化、精细化管理原则,从专业化管理出发,实行分类管理,完善合并纳税制度,构建立体交叉的“控管”网络体系,提高合并纳税管理的质量和效率。

It is undoubted that consolidated tax administration for large-scale enterprises in China is a current hot issue. To give a full understanding of this issue, we have conducted a field study on this problem in Beijing city. Upon the completion of this survey, we conclude that the direction of consolidated tax shall be followed. As viewed from the professional management, the classified management shall be applied to consolidated tax administration scientifically and precisely. Moreover, the consolidated tax system needs to be perfected. A grade separation network should be established to enhance its quality and efficiency.