（PCPA注：非官方译本。当产生歧意时,应以法律中文原文为准。This English document is not an official translation. In case of discrepancy, the original Chinese version shall prevail.）

Circular of the State Administration of Taxation on Printing and Issuing the Guidelines on the Taxation Risk Management over Large Enterprises (for Trial Implementation)

Circular of the State Administration of Taxation　　Guo Shui Fa [2009] No. 90　　May 5, 2009

The Offices of the State Administration Taxation and local taxation bureaus in all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,

For the purpose of strengthening the taxation management over and taxpaying services for large enterprise and guiding large enterprise to carry out taxation risk management, guard against illegal taxation activities and fulfill taxation obligations in accordance with the law, we hereby print and issue the Guidelines on the Taxation Risk Management over Large Enterprises (for Trial Implementation) for you to organize propaganda activities, assist enterprise in referring to and implementing it and report promptly to the Sate Administration of Taxation the problems and suggestions encountered during the implementation.

Guidelines on the Taxatio