加强大企业税收管理的探索与思考

Some Thoughts on Strengthening Tax Administration concerning Large-sized Enterprises

大企业是国民经济的支柱和国家税收的重要保障。如何进一步强化对大企业的税收征管,实现对大企业税收管理的科学化、精细化、专业化,是税务部门的当务之急。本文从征管实际出发,从大企业税收管理的起步与发展入手,分析了目前大企业税收管理存在的难点与问题,阐述了加强我国大企业税收管理的主要原则,就进一步改进大企业税收管理提出了若干措施和建议。

Large-sized enterprises are not only the pillar of the national economy, but also an important guarantee for national tax revenue. It is the immediate priority for tax authorities to further strengthen the tax collection and administration concerning large- sized enterprises so as to fulfill the scientific, refined and specialized tax administration of large-sized enterprises. Taking into consideration the initial start-up and the development of tax administration of large-sized enterprises and based on the current situation, this pa- per analyzes the existing difficulties and problems in tax administration of large-sized en- terprises at present, and elaborates on the main principles of strengthening tax administra- tion concerning large-sized enterprises, and finally puts forward some ideas and suggestions on how to promote tax administration of large-sized enterprises.