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税收负担是企业治理环境的重要组成部分,直接影响到企业的盈利水平和成长能力,关系到企业的生存和发展。当今的税收制度运行处在一个快速变化的环境中,世界经济的迅速发展使得企业的规模越来越大,大型企业已成为各国政府非常重要的纳税人。目前世界上已有50多个国家和地区设立了大型企业税务管理机构,随着风险管理、分类管理、差别服务等先进税务管理理念的建立,大型企业税务管理已逐渐成为各国税务机关管理的重要组成部分。作为大型企业,不论是从降低税务风险的角度,还是从控制税负的角度出发,都在推动着企业必须做出税务管理模式的变革,那么建立一套科学合理的税收负担分析方法和风险防范体系,成为企业集团税务管理的重中之重。
The tax burden is an important part of corporate governance environment, which directly affects the profitability and growth ability of the enterprise, and affects the survival and development of the enterprise. Today’s tax system is operating in a rapidly changing environment. With the rapid development of the world economy, the scale of enterprises is becoming larger and larger. Large enterprises have become very important taxpayers for governments of all countries. At present, there are more than 50 countries and regions in the world that have set up large-scale corporate tax management agencies. With the establishment of advanced tax management concepts such as risk management, classification management and differentiated services, the tax management of large-scale enterprises has gradually become the important management of tax authorities in various countries component. As a large enterprise, both from the perspective of reducing tax risk or from the perspective of controlling the tax burden, all of them are impelling the enterprises to make the change of the tax management mode. So to establish a scientific and reasonable tax burden analysis method and risk prevention System, a corporate group tax management top priority.