大企业税收管理机制的设计理论与运用

Theory and Application of Tax Administration towards Large Enterprises

在税务机关资源一定的情况下,应将主要资源配置于大企业税收管理,这就是大企业税收管理的精髓所在。本文在分析税收有效管理与大企业税收管理相关理论、介绍国外大企业税收管理实践经验的基础上,提出了推进中国大企业税收管理的建议。

Under given limited resources, tax bureaus should allocate its main resources to tax adminis- tration towards large enterprises, which is the essence of tax administration towards large enterprises. On the basis of an analysis on related theories about effective tax administration and tax administration towards large enterprises and an introduction to tax administration practice concerning large enterprises abroad, this paper puts forward some suggestions on enhancing tax administration towards large enterprises in China.