大企业税收管理的国际透视及启示（International Perspective of tax administration in large enterprises and Its Enlightenment）.docVIP

大企业税收管理的国际透视及启示（International Perspective of tax administration in large enterprises and Its Enlightenment） Large enterprises international perspective and Enlightenment of tax administration of your present position: and the tax net news commentary Wednesday February 15, 2006 International perspective and Enlightenment of tax administration of large enterprises Release date: 2004-12-17 browser: 136 In the past twenty or thirty years, the organizational structure of the tax authorities of all countries is a clear trend, namely from tax management evolution as a function of management and further to the taxpayer classification management transition. In the wave of tax reform, countries began to accept the management is the core of tax reform instead of auxiliary problems (Richard M Byrd, 1989) have such a view, simplify the tax system, reduce the tax rate, expand the tax base, improve management, and begin to implement tax as the center, service for taxpayer the concept of management, increase supervision of large enterprises. At present, take the classified management mode of tax collection has become the focus of the reform of tax authorities. In the practice of tax management in developed countries, the United States, Britain, Japan, Australia, after nearly ten years of exploration and practice, in the aspect of enterprise management, has accumulated rich experience. First, the establishment of international enterprise management perspective The course of 1 large enterprises in developed countries, professional management In the world, a relatively small number of large taxpayers pay taxes accounted for most of the tax revenue. These taxpayers can pay taxes according to the law of tax collection has an important influence. Because of the large companies tend to have diversified and complex business, tax affairs and various professional characteristics of tax planning, the risk exists in the tax compliance. As far as possible to avoid these risks, the western dev