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大型企业是国民经济的重要组成部分,也是国家税收的重要保证。大企业税收征管的强化,实现税收征管的科学化、精细化以及专业化,是税收部门以及企业应予重视的课题。在本文中,笔者从大企业税收管理的现状入手分析,对税收管理的难点和问题进行探讨,结合我国税收管理的原则,对大企业税收管理的改革提出建议和意见。
Large-scale enterprises are an important part of the national economy and also an important guarantee for the taxation of the country. The strengthening of tax collection and administration of large enterprises and the realization of the scientification, refinement and specialization of tax collection and administration are topics that the tax departments and enterprises should pay attention to. In this paper, the author analyzes the status quo of large-scale enterprise tax administration, discusses the difficulties and problems of tax administration, and puts forward suggestions and opinions on the reform of tax management of large-scale enterprises based on the principle of tax administration in our country.