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大企业在国民经济发展中居重要地位,对税收工作全局具有重要影响。大企业通常实行集团化运作,跨区域甚至跨国经营,内部交易和财务核算复杂。现行税收征管实行属地管理与大企业的特点越来越不适应。推进大企业税收专业化管理势在必行。大企业税收专业化管理是税收征管改革的重要突破口。抓好了大企业税收专业化管理,就抓住了税收征管改革的主要方面。这要求我们在深化征管改革的总体要求和整体框架内,对大企业税收管理模式进行系统设计,在管理理念、管理体制、管理方法、管理手段等方面摸索规律,积累经验,为征管改革攻坚克难。
Large enterprises play an important role in the national economic development and have an important impact on the overall tax work. Large enterprises usually operate in a group mode, operate across regions or even across borders, and have complicated internal transactions and financial accounting. The current collection and management of tax collection and management of large enterprises more and more suited to the characteristics. It is imperative to promote the professional management of taxation of large enterprises. Tax administration of large enterprises is an important breakthrough in tax collection and administration reform. Do a good job of specialized management of large enterprises tax, it seized the main aspects of tax reform. This requires that we systematically design the tax administration mode of large enterprises within the overall requirements and overall framework of deepening the reform of tax collection and management and explore the law in terms of management concepts, management system, management methods and management means and accumulate experience to tackle the problem of tax reform difficult.