关于大企业税收管理制度的思考

发布时间：2018-07-28 08:22

【摘要】：大企业的税收收入为我国财政收入贡献了绝大部分力量,此外大企业更是我国国民经济的支柱。与其他中小企业相比,大企业的日常生产经营活动更为复杂,经营范围也更加广泛,跨区域经营业务更多,因此,大企业一直是税务管理的重点和难点。从世界形势来看,美国、日本、澳大利亚等发达国家很早已经认识到加强对大企业税务管理的重要性,在近十几年的探索中,已经提出了较为合理的大企业税收管理模式,并采取了一系列较为有效的措施。相比之下,我国的大企业税收管理还较为模糊,管理模式上存在着较多的问题。本文在借鉴国外经验的基础上,探索适合我国国情的大企业税收管理模式,包括专业化的管理制度,管理机构的职能界定,税收风险识别应对,网络信息平台的建设以及专业化人才队伍的培养等方面,从而为大企业提供更加国际化、现代化和专业化的纳税服务,为大企业的国际竞争创造良好的政策环境,进而增强其国际竞争力。
[Abstract]:The tax revenue of large enterprises contributes most of our country's financial income, besides, large enterprises are the mainstay of our national economy. Compared with other small and medium-sized enterprises, the daily production and management activities of large enterprises are more complex, the scope of operation is more extensive, and the cross-regional business is more. Therefore, large enterprises have always been the focus and difficulty of tax administration. Judging from the world situation, developed countries such as the United States, Japan, Australia and other developed countries have long recognized the importance of strengthening the tax administration of large enterprises. In the past decade or so, they have put forward a more reasonable tax management model for large enterprises. A series of more effective measures have been taken. In contrast, the tax management of large enterprises in our country is still vague, and there are many problems in the management mode. Based on the experience of foreign countries, this paper explores the tax management model suitable for our country's national conditions, including the specialized management system, the definition of the functions of the management organization, the identification of the tax risk. The construction of network information platform and the training of specialized talents, so as to provide a more international, modern and specialized tax service for large enterprises, and create a good policy environment for the international competition of large enterprises. And then enhance its international competitiveness.
【作者单位】：中央财经大学;
【基金】：国家社会科学基金“电子商务课税证据法律问题研究”(批准号13BFX117)
【分类号】：F812.42

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