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企业集团税收筹划是从集团发展的全局出发，为减轻集团总体税收负担，增加集团的税后利润而做出的一种战略性筹划活动。企业集团的税收筹划具有超前性、目的性、全局性等特点，它是现代企业集团财务战略的重要组成部分。对于企业集团来讲，由于其资金存量厚实，盘活、调度效果
Corporate group tax planning is a strategic planning activity starting from the overall development of the group and mitigating the group's overall tax burden and increasing the after-tax profits of the group. The tax planning of enterprise groups is characterized by advancedness, purpose and overallness. It is an important part of the financial strategy of modern enterprise groups. For enterprise groups, due to its abundant funds, revitalization, scheduling effect