Technical Assistance Reports

People's Republic of China: Technical Assistance Report-Advancing Risk Management for Large Taxpayers

May 9, 2025

Preview Citation

Format: Chicago

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), accessed 12/6/2025, https://doi.org/10.5089/9798229010399.019

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Also available in中文

Summary

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.

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