在综述和评价国内外有关人士对大企业税收管理研究成果的基础上，本文通
过定义大企业类型、区分大企业特征等角度对大企业和大企业税收管理进行描
述，对于税务机关增强大企业税收征管、加大对大企业税源风险管理力度、提高
大企业的税收遵从度、完善大企业内部监控机制和大企业税收专业团队组建具有
指导意义
通过对国内外先进经验的总结以及驻马店地税大企业税收管理现状的分析，
揭示了驻马店地税大企业税收管理存在的问题:税企交流方式存在问题、风险管
控系统作用发挥不足、管理部门内部机制不健全、信息化程度和纳税服务方式有
待进一步提高。为此，提出建立专业化管理模式、深化风险管理、提升信息化水
平、形成管理制度体系、显著提高大企业税法遵从度的五个主要目标，以及建立
大企业税收管理体系、设置单独的层级化大企业税收管理机构、强化大企业税收
风险评估系统等具体优化措施。结合实际案例，以驻马店 TF 药业企业的现场审
计为例，介绍了税收风险审计流程以及帮助企业提高自身税法遵从度的相关措
施
关键词：大企业税收 驻马店地税 管理服务Abstract
With the rapid development of global economy, the rapid development of
China&39;s socialist market economy has attracted a large number of foreign capital to
enter and create a large number of localized large enterprises, which makes China&39;s
large enterprise groups of internationalization, group, the degree of modernization is
increasing , For the contribution of China&39;s national economy, to our tax revenue
growth continues to strengthen. Therefore, in the tax administration of large
enterprises to implement standardized, fine special management to protect the fiscal
revenue, promote economic development of the inevitable requirement.
On the basis of summarizing and evaluating the research results of taxation
management of large enterprises at home and abroad, this paper describes the tax
administration of large enterprises and large enterprises by defining the types of large
enterprises and distinguishing the characteristics of large enterprises. For the tax
authorities, It is instructive to increase the tax risk management of large enterprises
and improve the tax compliance of large enterprises, improve the internal control
mechanism of large enterprises and set up the professional team of large enterprises
tax.
Through the analysis of the advanced experience at home and abroad and the
analysis of the present situation of the tax administration of Zhumadian large tax
enterprise, it reveals the problems existing in the tax administration of Zhumadian
large tax enterprise: the way of the exchange of taxes and fees, the role of risk control
system is insufficient, the internal mechanism of management Sound, information and
tax services to be further improved. To this end, put forward the establishment of
professional management model, deepen the risk management, enhance the level of
information technology, the formation of management system, significantly improve
the compliance of large enterprises tax law five main objectives, and the
establishment of large enterprise tax management system, set a separate level Large
enterprise tax management agencies, and strengthen the large enterprise tax riskassessment system and other specific optimization measures. Combined with the
actual case, to Zhumadian TF pharmaceutical companies on-site audit, for example,
introduced the tax risk audit process and help enterprises to improve their own tax law
compliance measures.
Keywords: large enterprise tax Zhumadian land tax management services目录
摘要...........4
第一章 引言.......1
1.1 研究背景及意义 .1
1.1.1 研究背景 ..1
1.1.2 研究目的和意义 ..2
1.1.3 本文创新点 ..........3
1.2.国内外研究现状及评价 .4
1.2.1 国外研究现状 ......4
1.2.2 国内研究现状 ......5
1.3 研究内容和方法 .6
1.3.1 研究内容 ..6
1.3.2 研究主要方法 ......7
第二章大企业概念及税收管理特点.......
82.1 大企业概念 .........
82.2 大企业税收管理特点 .....9
第三章驻马店市大企业税收管理的现状.........10
3.1 驻马店市大企业税收管理基本情况 ...10
3.2 驻马店市现行大企业税收管理流程介绍 .......13
3.3 驻马店市大企业税源管理情况 ...........15
3.4 驻马店市大企业纳税服务情况 ...........16
第四章 驻马店市大企业税收管理存在的问题.........17
4.1 大企业税收管理模式问题分析 ...........174.1.1 大企业精细化管理存在问题 ....17
4.1.2 风险管理导向性较弱 ....1
84.1.3 工作流程不规范 20
4.2 大企业纳税服务问题剖析 .......22
4.2.1 税企信息不对称 22
4.2.2 服务方式有待拓展 ........23
4.3 大企业税收管理专业化和信息化问题解析 ...24
4.3.1 大数据分析利用水平过低 ........24
4.3.2 专业化人才缺失 25
第五章 国外大企业税收管理经验借鉴.........26
5.1 国外大企业税收管理机构设置情况 ...26
5.2 国外大企业界定标准 ...26
5.3 国外大企业人员配备情况 .......27
5.4 国外大企业纳税服务理念 .......2
85.5 国外大企业税收风险管理借鉴 ...........29
第六章 完善驻马店市大企业税收管理的对策.........31
6.1 建立区分大企业与普通纳税人的统一标准 ...31
6.2 设立单独的大企业税收管理机构，完善税收征管模式 .......32
6.3 完善大企业税收风险管理机制，建立风险评估系统 ...........33
6.4 加强一线大企业税收管理人员的培训 ...........36
6.5 向纳税人提供个性化、特色化服务 ...37
第七章 大企业涉税管理应用研究——以驻马店 TF 药业为例.........3
87.1TF 企业概况.......387.2TF 药业生产经营情况及纳税情况.......39
7.3 对 TF 药业开展税收风险核查的流程介绍........
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