构建企业集团不仅是企业自身发展的需要,也是提高一个国家竞争力的需要,同时也是一个国家宏观战略布局的需要。中国在促进企业集团发展上采取了一系列政策措施,这其中也包括税收政策。本文旨在梳理企业集团发展进程、宏观政策以及税收政策,总结其经验和教训,以便在未来更好地研究制定符合中国企业集团发展的税收政策,增强其国际竞争力。 Constructing enterprise groups is not only the need of enterprise’s own development, but also the need of enhancing the competitiveness of a country, and also the need of a country’s macro-strategic layout. China has adopted a series of policies and measures in promoting the development of enterprise groups, including taxation policies. The purpose of this article is to sort out the development process, macroeconomic policies and tax policies of enterprise groups and to sum up their experiences and lessons so as to better study and formulate tax policies in line with the development of Chinese conglomerates in the future so as to enhance their international competitiveness.