Research On Tax Compliance Agreement Of Large Enterprises

Tax collection and management is the core and key of tax work. Tax function into full play, need to rely on tax collection and administration to realize and safeguard. Tax collection and administration is affected by internal and external environment and restriction. Tell from internal environment, tax collection and management resources are limited, it away on both sides of the asymmetric information, the tax authorities to provide common services for taxpayers as much as possible at the same time, can only use limited collection resources in the field of taxpayers and risk is high, service and law enforcement efficiency increases continuously. The hotline between the two parties of constant motion, change and development and interaction, inevitably require tax authorities to continuous innovation concept, independent mechanism, system and optimize configuration. Tell from the external environment, including the political environment, economic environment, legal environment, technical progress, etc. Tax collection and administration of the internal and external environment changes to the tax collection and administration of dynamic and static balance, produced many contradictions and problems. The other way round, contradictions and problems must be done through reform, to promote the establishment of a new system, the formation of new equilibrium fundamental motivation. Tax collection and management innovation and the reform of tax collection and administration is eternal theme display in tax work. In July 2011, issued by the state administration of taxation of the large enterprise tax service and management discipline(try out) ", has been clear about the tax compliance agreement applicable in our country. On October12,2012, the state administration of taxation, respectively, with China national offshore oil corporation, China life insurance(group) company and Siemens(China) LTD. Three designated contact enterprise signed tax compliance agreement, agreed to strengthen cooperation and jointly prevent tax risk.Big corporate tax compliance agreement belongs to administrative contract, is our country manage practice of the contract and the transformation of the administrative management mode. Tax compliance agreement exists positive role and negative role. Play positive role for the protocol by reducing administrative costs to promote both sides main body active performance of the agreement, thus establish effective mechanism of contract management, the traditional theory of the administrative contract untouched areas. Negative effect of agreement the private law attribute into the governance mode of limitations, but it can be to prevent from the system design.