大企业税收遵从协议机制研究.pdf

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1、AbstractTaxcollectionandmanagementisthecoreandkeyoftaxwork.Taxfunctionintofullplay，needtorelyontaxcollectionandadministrationtorealizeandsafeguard.Taxcollectionandadministrationisaffectedbyinternalandexternalenvironmentandrestriction.Tellfrominternalenviron

2、ment，taxcollectionandmanagementresourcesarelimited，itawayonbothsidesoftheasymmetricinformation，thetaxauthoritiestoprovidecommonservicesfortaxpayersasmuchaspossibleatthesametime，canonlyuselimitedcollectionresourcesinthefieldoftaxpayersandriskishigh，servicean

3、dlawenforcementefficiencyincreasescontinuously.Thehotlinebetweenthetwopartiesofconstantmotion，changeanddevelopmentandinteraction，inevitablyrequiretaxauthoritiestocontinuousinnovationconcept，independentmechanism，systemandoptimizeconfiguration.Tellfromtheexte

4、rnalenvironment，includingthepoliticalenvironment，economicenvironment，legalenvironment，technicalprogress，etc.Taxcollectionandadministrationoftheinternalandexternalenvironmentchangestothetaxcollectionandadministrationofdynamicandstaticbalance，producedmanycont

5、radictionsandproblems.Theotherwayround，contradictionsandproblemsmustbedonethroughreform，topromotetheestablishmentofanewsystem，theformationofnewequilibriumfundamentalmotivation.Taxcollectionandmanagementinnovationandthereformoftaxcollectionandadministrationi

6、seternalthemedisplayintaxwork.InJuly2011，issuedbythestateadministrationoftaxationofthelargeenterprisetaxserviceandmanagementdiscipline(tryout)"，hasbeenclearaboutthetaxcomplianceagreementapplicableinourcountry.OnOctober12，2012，thestateadministrationoftaxatio

7、n，respectively，withChinanationaloffshoreoilcorporation，Chinalifeinsurance(group)companyandSiemens(China)LTD.Threedesignatedcontact2enterprisesignedtaxcomplianceagreement，agreedtostrengthencooperationandjointlypreventtaxrisk.Bigcorporatetaxcomplianceagreemen

8、tbelongstoadministrativecontract，isourcountrymanagepracticeofthecontractandthetransformationoftheadministrativemanagementmode.Taxcomplianceagreementexistspositiveroleandnegativerole.Playpositiverolefor