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近年来,国家税务总局和省级税务机关的大企业税收管理工作已全面展开,但市一级税务机关的大企业税收管理模式和机制建设还处在不断探索的阶段。从2011年8月开始,河北省承德市选取13户年纳税额2 000万元以上的铁选行业大企业实行市局直管,对市一级大企业税收管理进行了有益的探索与尝试,并取得了初步成效。
In recent years, the tax administration of large enterprises of the State Administration of Taxation and the tax authorities at the provincial level has been in full swing. However, the tax administration mode and mechanism for large enterprises in the tax authorities at the municipal level are still at an exploratory stage. Since August 2011, Chengde City, Hebei Province has selected 13 large enterprises in the iron-processing industry with an annual tax payment amounting to over 20 million yuan to carry out direct management by the municipal government and conducted a useful exploration and trial on the taxation management of large-scale enterprises at the municipal level. And achieved initial results.