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根据纳税人特点实行分类管理,是当今世界上许多国家的做法,也是节约资源、降低成本、提高效益的客观需要。我国在这方面也进行了多年尝试,对大企业实施分类管理的理念在税务机关与纳税人之间已达成一定的共识。本文通过介绍法国大企业税收基础管理、风险管理、信息化管理以及纳服管理等情况,为进一步完善我国大企业税收服务与管理方式提供借鉴,以期更好地推动我国大企业税收事业发展。
According to the characteristics of taxpayers, classification management is the practice of many countries in the world today, and it is an objective need of saving resources, reducing costs and improving efficiency. My country has also tried for many years in this respect. The concept of classifying and managing large enterprises has reached a consensus between tax authorities and taxpayers. This article introduces the basic taxation management, risk management, information management and administration of tax in large French corporations to provide reference for further improving tax service and management methods for large enterprises in China so as to promote the development of taxation in large enterprises in our country.