【摘要】 2012年国家税务总局将"税收遵从协议"引入我国大企业税收征管实践,以实现税务机关事前管理,提高大企业税收管理的效率和质量,达到税收遵从的核心目标。本文基于税收遵从度视角分析了大企业税收征管存在的问题,提出了建立健全税收专业化管理制度、建立内部税务风险控制体系、提升纳税服务的质量、推行税收事前裁定制度、加强对恶意税收不遵从行为的反避税管理等对策建议。更多还原

【Abstract】 Problems in tax collection and management of large enterprises were analyzed in a perspective of tax compliance. Accordingly,some advice such as establishing and perfecting specified taxation administration system,building internal taxation risk control system,improving taxation service quality,carrying out beforehand taxation adjudication system and strengthening the anti-tax avoidance management for malicious tax incompliance activities.更多还原