大企业税务风险管理国际经验及其借鉴

34INTERNATIONALTAXATIONINCHINA2011-6FEATUREAbstract:Tax-relatedriskmanagementisequallyimportanttotaxauthorityandlarge-sizedenterprises.Thispaperfirstanalyzesthesituationandtrendofinternationaltax-relatedriskmanagement,currenttaxadministrationtowardlarge-sizedenterprisesandthefeasibilityoftax-re-latedriskmanagementinChina.Basedontherefer-encetoadvancedexperiencesandpracticesofin-ternationaltax-relatedriskmanagementtowardlarge-sizedenterprises,thepaperalsoputsforwardsomesuggestionsonestablishingandimprovingthetax-relatedriskmanagementsystemtowardlarge-sizedenterprisesinChinainordertopromotetheirtaxcompliance.Keywords:Large-sizedenterpriseTax-relatedriskInternationalexperience35INTERNATIONALTAXATIONINCHINAINTERNATIONALTAXATIONINCHINA2011-636INTERNATIONALTAXATIONINCHINA2011-6FEATURE37INTERNATIONALTAXATIONINCHINAINTERNATIONALTAXATIONINCHINA2011-638INTERNATIONALTAXATIONINCHINA2011-6FEATURE39INTERNATIONALTAXATIONINCHINAINTERNATIONALTAXATIONINCHINA2011-6