论文部分内容阅读
大企业税收:呈现三大特点和三个矛盾一是地位重要。经过三十多年改革开放和经济快速发展,一大批企业在市场竞争中优胜劣汰,逐步发展成为生产经营跨行业、跨地区、跨国界,管理模式集团化、信息化、扁平化的大型企业。这些大型企业既是国民经济和社会发展的支柱力量,也是财政收入的重要来源。二是管理难度大。大型企业资产规模大,经营业务广,机构设置点多线长,财务核算复杂,服务需求水平高,税务管理难度大。
Big business tax revenue: showing three major characteristics and three contradictions First, the status is important. After more than 30 years of reform and opening up and the rapid economic development, a large number of enterprises have been making the best of the best in the market competition and gradually developed into large-scale enterprises that produce and manage cross-industry, trans-regional, cross-border and group management, informationization and flattening. These large-scale enterprises are both the backbone of the national economy and social development as well as an important source of revenue. Second, management is difficult. Large-scale enterprises with large-scale assets, operating a wide range of business agencies set up long lines, complex financial accounting, high level of service needs, tax management difficult.