大企业是税收收入的主要来源,但由于大企业具有组织结构庞大、税收业务相对复杂、税收筹划意识强等特点,其税收管理难度相对较大。当前,传统管理模式与大企业跨区域、跨层级、集团化的管理不匹配,大企业税收管理中存在效率低下、税收风险突出、人力资源配置不合理、信息不对称等突出问题。要从根本上解决这些问题,设立专门的大企业税收管理机构,实现对大企业集约化、专业化的管理,是税务部门的必然选择。设立专门的税收管理机构专司大企业管理既是打造税收征管模式 Large enterprises are the main source of tax revenue. However, due to the large structure of large enterprises, the relatively complicated tax business and the strong awareness of tax planning, the tax administration is difficult to manage. At present, the traditional management model does not match the management of large enterprises across regions, strata and groups, and inefficient management of tax revenue in large enterprises, outstanding tax risks, irrational allocation of human resources, and asymmetric information are all problems in traditional management modes. To fundamentally solve these problems, it is the inevitable choice of the taxation department to set up a special large-scale enterprise tax administration institution to realize the intensive and professional management of large enterprises. The establishment of a special tax administration specializing in large enterprise management is not only to create a tax collection and management model