税收调查企业专利及引用被引用数据

税收是支撑国家长期发展的根本基础。作为服务财税改革、加强财税管理的一项重要基础性工作，全国税收调查工作为税收政策制定提供了扎实的数据支撑；同时，它对于学者准确掌握税源情况、窥探经济发展形势起到重要作用。  参与全国税收调查的企业分为抽样、重点企业，抽样企业又分为国税抽样企业和地税抽样企业，重点企业又分为国税重点企业和地税重点企业。在中国所有的纳税企业中，这些企业的代表性可见一斑，而这足以对所有企业的纳税情况进行较好的刻画和分析。

Taxation is the fundamental cornerstone supporting the long-term development of a country. As an important foundational work serving fiscal and tax reform and strengthening fiscal and tax management, the national tax survey provides solid data support for the formulation of tax policies; meanwhile, it plays a critical role for scholars to accurately grasp the tax source situation and discern the trends of economic development.
Enterprises participating in the national tax survey are categorized into two groups: sampled enterprises and key enterprises. Sampled enterprises are further divided into state tax sampled enterprises and local tax sampled enterprises, while key enterprises are split into state tax key enterprises and local tax key enterprises. Among all tax-paying enterprises in China, the representativeness of these surveyed enterprises is highly evident, which suffices to adequately characterize and analyze the tax payment status of all enterprises.