当前,由于经济的加速发展,大型企业在区域经济中不仅是重点税源户,而且在本区域税收收入中比重占有绝对地位。由于大企业经营业务广泛、产值量大、关联交易复杂、涉及税种多、税源广、税额大等特点,为加强大企业的税收管理,各区局税务部门设立了大企业管理处,专门管理大企业税收事宜。这就对大企业的税务管理工作提出了更加严格的要求和挑战。所谓企业税务管理是指企业对其涉税业务和纳税事项所实施的分析和研究、监控和处理、筹划和计划、协调和沟通、预测 At present, due to the accelerated development of economy, large enterprises are not only the key source of tax revenue in the regional economy, but also occupy an absolute position in the proportion of tax revenue in the region. As large enterprises have a wide range of business operations, large output value, complicated related party transactions, many taxes involved, wide source of tax revenue and large amount of tax, in order to strengthen the tax administration of large enterprises, the tax department of each district has set up a large enterprise management office to specialize in managing large enterprises Tax matters. This poses more stringent requirements and challenges to the tax administration of large enterprises. The so-called enterprise tax management refers to the enterprise on its tax-related business and tax matters such as the implementation of the analysis and research, monitoring and processing, planning and planning, coordination and communication, forecast