大企业和小规模纳税人征管办法不同国家税务总局决定进一步强化税源监控管理,要求各级税务机关在属地管理的前提下,针对不同行业、不同规模及不同信誉等级,对纳税人实行分类管理。要加大对大企业的管理力度,有条件的地区可专设部门和人员,为其提供全程服务和纳税监控。对小规模纳税人和零散税源,要从实际出发,讲求征收成本,减化办税手续,有条 Measures for the Administration of Large Enterprises and Small-Scale Taxpayers The State Administration of Taxation of different countries decided to further strengthen the supervision and management of tax sources and required tax authorities at all levels to classify the taxpayers under different industries, scales and credit standing levels under the premise of their respective territorial administration. To increase the management of large enterprises, the conditions in the region can set up departments and personnel to provide full service and tax monitoring. For small-scale taxpayers and scattered tax sources, we must proceed from the reality, emphasize the collection of costs, reduce tax procedures,