大企业税务风险管理：现状、原因及对策

Tax Risk Management toward Large-sized Enterprises:Current Situation,Causes and Corresponding Countermeasures

大企业税收管理存在着一定的风险。这些风险的产生,既有企业方面的原因,也有税务机关方面的原因。本文在分析部分发达国家大企业税收管理实践及特点的基础上,提出了优化我国大企业税务风险管理的建议。

Certain risks can hardly be removed from tax management toward large-sized enterprises which is partly due to the factor of enterprises and partly due to the factor of tax authorities. Based on an analysis of practices and characteristics of tax man- agement toward large-sized enterprises in some developed countries, this paper brings about some proposals on optimizing tax-related risk management toward large-sized enterprises in China.