大企业是国民经济的命脉,是国家税收的重要来源,加强大企业税收服务与管理是国家税务总局《“十二五”时期税收发展规划纲要》的重要内容。近年来,随着广西北部湾经济区的开放开发,许多集团企业、跨国企业纷纷落户钦州市。这些企业组织机构庞大、生产流程复杂、经营方式多变、征纳信息严重不对称、涉税诉求快速响应要求高,这对传统的税收管理提出了严峻挑战。广 Large enterprises are the lifeblood of the national economy and are an important source of state revenue. Enhancing the tax service and management of large enterprises is an important part of the Outline of the Tax Development Plan for the Twelfth Five-year Period of the State Administration of Taxation. In recent years, with the opening up and development of Guangxi Beibu Gulf Economic Zone, many group enterprises and multinational enterprises have settled in Qinzhou City. These enterprises have huge organizational structures, complicated production processes and varied management modes. They are subject to serious asymmetrical information collection and fast response to tax demands, which poses a severe challenge to the traditional tax administration. wide