大企业纳税人遵从风险管理(下)--荷兰的横向监督方法

Compliance Risk Management of Large Business Taxpayers: Horizontal Monitoring in the Netherlands

（接上期）八、税务机关更加重视公司治理问题税务机关也越来越重视公司治理问题。许多税务机关认为由董事会负责制订税收政策将会减少激进税收筹划。各国采取的方法多种多样，使用的词汇也各不相同。税务机关不仅重视公司治理，而且还重视公司责任和社会责任。重视道德标准和伦理。这些词语不仅含义不同而且用法也不同。税务机关正在努力和公司进行对话，讨论公司责任中的税务问题，如开放、对话、税收和基本业务一致，识别声誉风险，遵守法律精神等。

Large taxpayers have particular characteristics and compliance behavior, representing specific and significant compliance risks. Effective risk management is therefore an essential component of any overall compliance strategy for large taxpayers. The concept of horizontal monitoring was developed and implemented by the Dutch Tax and Customs Administration （DTCA） in the Netherlands. Horizontal monitoring runs on self-regulation. It follows the actual trend of the growing importance of corporate governance to restore trust in large companies.