浅议大企业税务稽查方法  

A Brief Study on Approaches of Tax Inspection on Large Enterprises

作　　者：许亥隆[1] 

机构地区：[1]北京市西城区国家税务局,北京100032

出　　处：《涉外税务》2010年第11期74-78,共5页International Taxation In China

摘　　要：近年来,税务系统从上到下深入开展了大企业税务稽查工作,借助税务稽查进一步加强对大企业的税收风险管控,促进大企业税收遵从度的提升。但目前大企业稽查成果与完善的大企业税收管理要求还存在一定差距,而税务稽查人员的整体素质和工作方法也不能够完全适应大企业稽查工作。本文结合近几年的工作实践,对大企业税务稽查方法等进行了探讨,并提出对于大企业稽查的几点建议。In recent years, the tax authority nationwide has carried out a series of tax inspection from top down on large enterprises, with which the tax risk management on large enterprises is further strengthened, and meanwhile tax compliance of large enterprises is obviously improved. However, current outcome of tax inspection is still far from the sophisticated tax management for large enterprises, neither is the overall quality of tax inspectors and working methods for tax inspection of large enterprises. This paper makes an exploration on approaches of tax inspection on large enterprises and puts forwards some suggestions on tax inspection of large enterprises in accordance with the practice in recent years.

关 键 词：大企业 税务稽查 税收风险 

分 类 号：F812.42[经济管理—财政学]