People's Republic of China: Technical Assistance Report-Advancing Risk Management for Large Taxpayers
Technical Assistance Reports, May 9, 2025
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- People's Republic of China: Technical Assistance Report-Advancing Risk Management for Large Taxpayers
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Bibliographic details
- Published: May 9, 2025
- Series: Technical Assistance Reports
- DOI: https://doi.org/10.5089/9798229010399.019
Overview and Purpose
- This report provides a summary of guidance provided to State Taxation Administration officials on ways to advance risk management for large taxpayers.
- Building from previous FAD guidance, this report focused on enhancing risk management, and governance and accountability.
Key Themes and Focus Areas
- Enhancing risk management for large taxpayers.
- Strengthening governance and accountability within the State Taxation Administration.
- Continuing work based on prior Fiscal Affairs Department (FAD) engagement and guidance.
Subjects and Keywords
- Subject: Corporate income tax, Revenue administration, Tax administration core functions, Tax return filing compliance, Taxes
- Keywords: C. mission scope, capacity development mission, Compliance Risk Management, Corporate income tax, deputy director, enterprise Tax Administration Department, Global, Reform., revenue administration mission team, Tax Administration, Tax administration core functions, Tax return filing compliance
Notable Actions Conveyed (as summarized in the report)
- Provided guidance to State Taxation Administration officials on advancing risk management for large taxpayers.
- Emphasized enhancements to risk management frameworks and related governance and accountability arrangements.
- Built recommendations on the foundation of previous FAD guidance.
International Monetary Fund. Fiscal Affairs Dept. "People's Republic of China: Technical Assistance Report-Advancing Risk Management for Large Taxpayers", Technical Assistance Reports 2025, 054 (2025).
Content in this bundle
- tarea2025054-print-pdf