摘要
税务风险管理对大企业和税务机关而言均有重要的意义。本文首先介绍了目前国际上大企业税务风险管理的情况及发展趋势、国内开展大企业税务管理工作的现状和在我国开展大企业税务风险管理的可行性,在借鉴国际大企业税务风险管理经验的基础上,有针对性地提出了探索建立和完善我国大企业税务风险管理制度、提高大企业税收遵从度方面的建议。
Tax-related risk management is equally important to tax authority and large-sized enterprises. This paper first analyzes the situation and trend of international tax-related risk management, current tax administration toward large-sized enterprises and the feasibility of tax-re- lated risk management in China. Based on the refer- ence to advanced experiences and practices of in- ternational tax-related risk management toward large-sized enterprises, the paper also puts forward some suggestions on establishing and improving the tax-related risk management system toward largesized enterprises in China in order to promote their tax compliance.
出处
《涉外税务》
CSSCI
北大核心
2011年第6期34-39,共6页
International Taxation In China
关键词
大企业
税务风险
国际经验
Large-sized enterprise Tax-relatedrisk International experience