【摘要】 税源专业化管理改革在新阶段税收征管体制改革中始终发挥重要作用。本文以“千户集团”税收分类分级管理制度的实施作为准自然实验，构建双重差分模型探究税源专业化管理对大企业纳税遵从的影响。研究发现，面向大企业的税源专业化管理显著提升了大企业纳税遵从水平。机制分析表明，提高大企业信息透明度和降低大企业税收不确定性是税源专业化管理提升大企业纳税遵从水平的两个重要机制。异质性分析表明，该提升效应在民营、名义税率较高以及异地投资规模较大的大企业中更明显。同时，在税源专业化管理背景下，大企业纳税遵从水平的提升不仅有助于促进税收公平，还可以提高大企业创新能力和全要素生产率，推动其实现高质量发展。更多还原

【Abstract】 The professional management of tax sources has consistently played a vital role in the reform of the tax collection and administration system at the new stage. Taking the implementation of the tax classification and hierarchical management system for the “Qianhu Group” as a quasi-natural experiment,this paper constructs a difference-in-differences model to investigate the impact of professional tax source management on the tax compliance of large enterprises. The results show that professional tax source management significantly improves the tax compliance of large enterprises. Mechanism analysis indicates that enhancing information transparency and reducing tax uncertainty of large enterprises are two important channels through which professional tax source management raises corporate tax compliance. Heterogeneity analysis reveals that this improvement effect is more pronounced for private enterprises,large enterprises facing higher nominal tax rates,and those with larger scales of cross-regional investment. Furthermore,the enhancement of tax compliance among large enterprises driven by professional tax source management not only facilitates tax equity but also boosts their innovation capacity and total factor productivity,thereby promoting the high-quality development of large enterprises.更多还原