中华人民共和国：推进大额纳税人风险管理

HIGH-LEVEL SUMMARYTECHNICAL ASSISTANCEREPORT PEOPLE’S REPUBLIC OF CHINA Advancing Risk Management for Large Taxpayers May2025 Prepared ByCindy Negus, David Hadwick, Maureen Kidd, and Cameron Smith Fiscal Affairs Department ©2025 International Monetary Fund HLS/25/19 High-Level Summary Technical Assistance ReportFiscal Affairs Department People’s Republic of China: Advancing Risk Management for Large TaxpayersPrepared by Cindy Negus, David Hadwick, Maureen Kidd, Cameron Smith TheHigh-Level Summary Technical Assistance Reportseries provides high-level summaries of theassistance provided to IMF capacity development recipients, describing the high-level objectives,findings, and recommendations. ABSTRACT:This summary provides an overview of guidance provided to State Taxation Administrationofficials 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. Keywords: Compliance Risk Management, Tax Administration Reform The contents of this document constitute a high-level summary of technical advice provided by the staff ofthe International Monetary Fund (IMF) to the authorities of a member country or international agency (the"CD recipient") in response to their request for capacity development. Unless the CD recipient specificallyobjects within 30 business days of its transmittal, the IMF will publish this high-level summary on IMF.org(seeStaff Operational Guidance on the Dissemination of Capacity Development Information). Background In response to a request from the State Taxation Administration (STA) of the People’s Republic ofChina, a capacity development mission of the International Monetary Fund’s (IMF) Fiscal AffairsDepartment (FAD) visited Yangzhou, and Beijing, China during the period November 4-15, 2024, toadvise on advancing risk management for large taxpayers. In recent years, the STA has made significant strides in modernizing its operations, particularlythrough the adoption of digital solutions aimed at enhancing tax administration.This modernizationhas coincided with the evolution of China’s tax laws and regulations, resulting in a more transparent andeffective system that prioritizes the integration of advanced analytics A key component of this strategy isthe utilization of data analytics to strengthen risk assessment capabilities, which in turn aims to improvecompliance, reduce compliance costs, and foster stronger relationships with the large business taxcommunity. To further advance these initiatives, this mission provided guidance on advancing riskmanagement for large taxpayers in China.A series of lectures and technical discussions delved intocritical areas such as organizational governance, the application of artificial intelligence (AI) and big data,and CRM. Key topics covered strengthening risk assessment approaches, strategic planning, developingtreatment strategies, and compliance improvement plans (CIP), as well as building the necessarycapabilities and skills to effectively manage large taxpayers. The discussions emphasized the importanceof digital solutions in contemporary risk assessment processes, ensuring that large businesses operatewithin a framework that upholds accountability and transparency. This report presents strategic recommendations for the STA to further enhance risk managementfor large taxpayers, and to enhance governance and accountability.Each section addresses priorityissues and contains elements of good practice that are expected to permit enhancements in themanagement of large taxpayers. Summary of Findings Enhancing Risk Management The STA has implemented a focused approach for large taxpayer risk assessment, primarilyfocusing on an entity-by-entity basis.Transitioning from this individual perspective to a more holisticaggregate approach in risk assessment would enable the STA to identify and prioritize the highest riskcases within the entire large taxpayer population more effectively. This strategic shift would enhance theSTA's capacity to recognize patterns and interconnections among various entities, fostering a deeperunderstanding of the overall risk landscape. To further modernize STA's approach to risk management, it is important to establish a frameworkthat anticipates the necessary data and technology requirements.By integrating strategies to identifyemerging data sources and utilizing advanced analytical tools, the STA can significantly improve itsanalytical capabilities and responsiveness to evolving tax compliance challenges. This integratedapproach would not only enhance the accuracy of risk assessments but also ensure that the STA is well-prepared to adapt to future developments in tax administration and CRM. Strengthening Governance and Accountability To enhance organizational effectiveness, it is important to establish clear structures andresponsibilities within the organization.Designating the Large Enterpr