改革开放以来特别是进入新世纪后,我国作为全球最受瞩目的新兴经济体迅猛发展,一批大型国有、民营企业迅速成长壮大,一些大的外资跨国公司也不断增加在我国的投资规模。这些大企业不仅在国民经济发展中居于重要地位,也是税源的重中之重。 Since the reform and opening up, especially in the new century, as the world’s most watched emerging economy, our country has witnessed rapid development. A number of large-scale state-owned and private-owned enterprises have rapidly grown up. Some large foreign-invested multinational corporations have also continuously increased their investment in China. These large enterprises not only occupy an important position in the development of the national economy, but also the top priority of the tax sources.