大企业税源管理是税源管理的重中之重.本文旨在借鉴英国、美国和荷兰三国不同的大企业税收管理模式,在此基础上,根据我国大企业税收管理的不足之处提出了具体改革建议.“,”Tax resource administration of large enterprise is the top priority. This paper aims to learn the advanced tax resource administration modes towards large enterprises in the United Kingdom, the United States and the Netherlands, on the basis of which it proposes specific advice on deficiencies of tax administration toward large enterprises in China.