| 当前大企业税收管理亟待研究和解决的几个问题 |
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| 引用本文： | 姜跃生.当前大企业税收管理亟待研究和解决的几个问题[J].涉外税务,2010(3). |
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| 作者姓名： | 姜跃生 |
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| 作者单位： | 江苏省国家税务局; |
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| 摘 要： | 我国大企业税收管理工作已经进入了实践阶段,但与之相关的一系列理论和实际问题仍有待研究和解决。本文从大企业的定义、标准、大企业税收管理机构职能的配置、大企业税收管理的业务创新等几个方面进行了论述,就当前有关大企业税收管理的重大问题提出了建议。
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| 关 键 词： | 大企业 税收管理 税收风险 纳税服务 |
Some Issues in Tax Administration concerning Large Enterprises |
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| Yuesheng Jiang.Some Issues in Tax Administration concerning Large Enterprises[J].International Taxation In China,2010(3). |
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| Authors: | Yuesheng Jiang |
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| Abstract: | Tax administration concerning large enterprises in China has entered a practical stage, however, a series of theoretical and practical issues remain to be studied and resolved. This paper analyzes the definition and standards of large enterprise, as well as the institutional allocation and business innovation of tax administration concerning large enterprises. Furthermore, some suggestions are put forward to solve current major issues in tax administration concerning large enterprises. |
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| Keywords: | Large enterprise Tax administration Tax risk Tax service |
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