美国大企业税收管理模式及其启示

The Tax Administration Mode of Large-sized Enterprises in the USA and Its Revelations

进入21世纪以来,我国经济快速发展,大企业集团迅速成长,呈现跨行业、跨地域、跨国家相互渗透的发展态势。大企业集团的集约化、信息化、专业化的管理对现行的税收管理体制形成了前所未有的冲击和挑战,如何改革现有税收管理模式,加强大企业集团税收管理,已是刻不容缓的课题。本文通过分析美国大企业税收管理的指导思想及具体做法,探究我国税收征管模式的主要问题及症结所在,为我国税收征管体系重构及大企业税收管理模式的构建提出了若干建议。

Since the beginning of the 21 th century, China＇s economy has been developing rapidly, and some large-sized enterprise groups take on the trend of mutual influenced devel- opment of trans-industry, trans-region and trans-country. The intensified, information-based, specialized management of large-sized enterprise groups casts an unprecedented impact and challenge to current tax administration system, and how to re- form the mode of current tax administration and strengthen tax administration toward large-sized enterprise groups becomes an urgent issue in China. By analyzing the guiding ideology and specific measures of tax administration toward large-sized enterprises in the USA, this paper makes an exploration on major issues and crucial causes of the tax administration mode in China, and puts forward some suggestions on the reconstruc- tion of tax administration system as well as the construction of tax administration mode toward large-sized enterprises in our country.