论文部分内容阅读
企业集团作为一个现代经济组合体,不仅有助于增强企业实力,发展规模经济,同时在优化资源、提高资源使用效率方面的作用也是显而易见的。企业集团的税收筹划就是在企业个体筹划的基础上,再综合集团各成员单位的有利因素,以创造整体协同效应,实现企业集团价值最大化。本文就企业集团如何合理合法地进行有效的税务筹划作一探讨。
As a modern economic combination, the enterprise group not only helps to enhance the enterprise’s strength and develop economies of scale, but also plays an obvious role in optimizing resources and improving the efficiency of resource utilization. The tax planning of an enterprise group is based on the individual planning of the enterprise and then combines the favorable factors of each member unit of the group to create the overall synergy and maximize the value of the enterprise group. This article discusses how to make effective and reasonable tax planning for enterprise groups.