在改革开放初期,物流交通不是很发达,企业经营规模较小,区域一般也是在本行政区域内,较少有跨行政区域经营。随着改革开放的深入和市场经济的快速发展,特别现代交通和物流业的发展和行政区域封锁被打破,最大激活了经济资源的自由流通和高效配置。现代企业规模扩大,跨区域经营的形成,企业总分机构的组织形式和以“属地原则”税收管辖权制度下的“总机构和分支机构不在同一县(市)的,应当分别向各自所在地的主管税务机关申报纳税”征管方 In the early stage of reform and opening up, logistics and transportation were not well-developed, and the scale of operation of the enterprises was relatively small. The regions were generally also within their own administrative regions, with fewer operations across administrative regions. With the deepening of the reform and opening up and the rapid development of the market economy, the development of the special modern transportation and logistics industry and the blockade of administrative areas have been broken up, which has greatly activated the free circulation and efficient allocation of economic resources. The expansion of modern enterprises, the formation of inter-regional operations, the organization of corporate headquarters and the absence of the head office and branches in the same county (city) under the “territoriality principle ” system of tax jurisdiction shall be separately provided to The tax authorities in charge of their respective places declare tax payment