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大企业税收管理是今后一个阶段征管改革的重中之重。本文通过对大企业税收管理工作现状的分析,探讨当前大企业税收管理工作亟待解决的“管什么”、“怎么管”和“谁来管”的问题。在此基础上,提出了找准大企业税收管理工作切入点的具体建议,包括大企业与重点税源的区别、大企业管理部门的职能定位、大企业税收风险识别与推送机制、税务审计及中介机构在大企业税收管理中的作用和大企业税收管理人才保障机制等。
Tax administration of large enterprises is the most important task in the reform of collection and administration in the next stage. Based on the analysis of the present situation of tax administration in large enterprises, this paper discusses the problems of “what to control,” “how to manage” and “who to manage” which are urgently needed to be solved in the current tax management of large enterprises. On this basis, the paper puts forward concrete suggestions on how to find out the starting point of large enterprises ’tax administration, including the difference between big enterprises and key tax sources, the functions of big enterprise management departments, the identification and pushing mechanism of large enterprises’ tax risk, tax auditing and intermediary The role of institutions in the management of large enterprises tax and the tax protection of large enterprises talent management mechanism.