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大企业是国民经济的中流砥柱,是国家税收的重要保障。对大企业实施专业化管理已成为现代税收管理的国际趋势。随着国民经济的快速发展和经济全球化的加速推进,我国涌现出一大批跨行业、跨地区甚至跨境经营的大型集团企业,大企业税收管理工作的重要作用日益凸显。近年来,我国税务机关借鉴国际经验,结合我国国情,在推进征管体制改革,迈向税收现代化的整体进程中,不断深化大企业税收专业化管理的探索与实践。回顾过去,成绩可喜,展望未来,仍然任重道远。
Large enterprises are the mainstay of the national economy and an important guarantee for state revenue. The implementation of specialized management of large enterprises has become an international trend of modern tax administration. With the rapid development of the national economy and the acceleration of economic globalization, a large number of large-scale conglomerates operating across industries, regions and even across borders have emerged in our country. The important role of tax management in large enterprises has become increasingly prominent. In recent years, China’s tax authorities have drawn lessons from international experience and taken into consideration China’s national conditions to continuously deepen the exploration and practice of specialized tax management in large enterprises in advancing the overall reform of collection and management system and proceeding to tax modernization. Recalling the past, gratifying achievements, looking forward to the future, still a long way to go.