大企业既是税务管理的重点,也是税收增长的重点。服务、管理好大企业,为大企业营造良好的纳税环境无疑是改善投资环境的一个重要方面,也是税收经济观的重要体现。随着经济全球化和电子商务的不断发展,企业的经营模式和交易方式都发生了很大变化,传统的税务管理办法对于大企业存 Large enterprises are not only the focus of tax administration but also the focus of tax revenue growth. It is undoubtedly an important aspect of improving the investment environment to serve and manage large enterprises and create a favorable tax environment for large enterprises. It is also an important manifestation of the tax economy. With the continuous development of economic globalization and e-commerce, great changes have taken place in the mode of operation and transaction of enterprises. The traditional tax management methods have great impact on the large-scale enterprises