| 对大企业税收服务和管理的探索 |
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| 引用本文： | 高淑娟.对大企业税收服务和管理的探索[J].涉外税务,2011(3). |
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| 作者姓名： | 高淑娟 |
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| 作者单位： | 国家税务总局大企业管理司; |
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| 摘 要： | 本文从企业经营模式的变化及我国传统税收管理存在的问题出发,阐述了对大企业施行专业化税收管理的必要性,并结合国际经验及我国大企业税收管理的实际情况,提出了强化大企业税收管理的建议。
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| 关 键 词： | 大企业税收管理 企业经营模式 专业化税收管理 |
An Exploration on Tax Service and Administration concerning Large-sized Enterprises |
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| Shujuan Gao.An Exploration on Tax Service and Administration concerning Large-sized Enterprises[J].International Taxation In China,2011(3). |
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| Authors: | Shujuan Gao |
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| Institution: | Shujuan Gao |
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| Abstract: | Based on changes of business operation modes and existing problems in traditional tax administration in China,this paper elaborates on the necessity for specialized tax administration concerning large-sized enterprises and puts forward some suggestions about tax administration towards large-sized enterprises by considering international experiences and practical situations of tax administration concerning large-sized enterprises in China. |
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| Keywords: | Tax administration concerning large-sized enterprises Business operation mode Specialized tax administration |
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