【摘要】 将高净值个人纳入大企业税源监控对象渐成国际趋势。针对目前新一轮税制改革后地税机关以个人所得税和财产行为税为主体的征管分工格局,借鉴国际经验,提出以高净值个人为主要对象的我国地税大企业税源监控新方向,设计了包括"机构设立、征管手段、服务理念"等方面的地税"大企业"税源监控体系建设路径。更多还原

【Abstract】 It is becoming an international trend to make the high net worth individuals as the government tax control object.According to the situation that the government tax bureaus mainly collect the individual income tax and property act tax after the new round tax reform and by referring to the international experiences,the author proposed that the high net worth individuals should be the government tax control object of large enterprises.Furthermore,some advice to build the tax control system related to organization establishment,levying means and service idea is put forward.更多还原