对大企业税收遵从风险管理的探索——基于盐城汽车产业链税源管理的实践

A Study on Risk Management of Tax Compliance concerning Large Enterprises;Based on Practice of Tax Source Management toward Automobile Industrial Chain in the City of Yancheng

《国家税务总局大企业税收服务和管理规程(试行)》(国税发[2011]71号)结合我国税收管理的新形势、新变化提出了税源管理的新要求。本文结合盐城汽车产业链的税源特点和税源遵从风险管理的实践,提出了加强大企业税收遵从风险管理的建议。

The Administration Regulations and Tax Service in Large Enterprises by SAT （Interim） （Guoshuifa [2011 ]No .71） raises new requirements for tax source manage- ment by considering the new situation and changes of tax administration in China. This paper puts forward some suggestions on strengthening risk management of tax compliance for large enterprises, taking into account the features of automobile industrial chain in Yancheng in tax source as well as its practical experiences of tax source compliance risk management.