对大企业税收服务和管理的探索

An Exploration on Tax Service and Administration concerning Large-sized Enterprises

本文从企业经营模式的变化及我国传统税收管理存在的问题出发,阐述了对大企业施行专业化税收管理的必要性,并结合国际经验及我国大企业税收管理的实际情况,提出了强化大企业税收管理的建议。

Based on changes of business operation modes and existing problems in traditional tax administration in China, this paper elaborates on the necessity for specialized tax administration concerning large-sized enterprises and puts forward some suggestions about tax administration towards largesized enterprises by considering international experiences and practical situations of tax administration concerning large-sized enterprises in China.