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大企业税收管理机构始于二十世纪九十年代中期,目前已 在不少国家以不同的形式存在和 发展。1994年,澳大利亚率先 建立了大企业与国际管理局, 1997年,英国国内收入局建立了 大企业办公室,下设19个分局和 15个行业办公室。1998年,美 国进行了50年来最大的税务机构 改革,将4个大区局和33个地区 局变为按纳税人类型设置的四个 业务局,其中重中之重是大中型 企业局,下设5个行业分局。新 西兰、荷兰等国也先后建立了此 类机构。在国际组织的积极建议 下,一些发展中国家也建立了大 企业税收管理专门机构。
The tax administration for large enterprises began in the mid-1990s and has now existed and developed in many different forms in different countries. In 1994, Australia took the lead in establishing the Large Enterprises and International Authorities. In 1997, the Revenue Agency of Great Britain established a large enterprise office with 19 branch offices and 15 industry offices. In 1998, the United States carried out the largest reform of taxation institutions in 50 years, transforming four Regional Bureaus and 33 Regional Bureaus into four bureaus set up by taxpayer type, the most important being the Large and Medium Enterprises Administration Set up five branches. New Zealand, the Netherlands and other countries have also established such institutions. Under the active advice of international organizations, some developing countries have also set up specialized agencies for tax administration of large enterprises.