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近年来,随着我国社会主义市场经济的不断发展与税收制度改革的不断推进,税收筹划对集团企业经营管理的积极作用越来越受到集团企业的关注。不同于非集团企业,集团企业的特点更为明显,产权结构层多、组织形式更加多样化、经营项目更加多元化、资产规模更大、企业可调度的空间更为广泛、在战略的发展方向、企业重组等方面具有更多的选择性。这些明显优于非集团企业的特点使得集团企业的税收筹划空间更为广阔,税收筹划的效益也更加明显。本文将就目前我国集团企业税收筹划方案中的相关问题进行研究。
In recent years, with the continuous development of the socialist market economy and the continuous reform of the tax system, the active role of tax planning in the management of the group enterprises has drawn more and more attention from the group enterprises. Different from non-group enterprises, the characteristics of group enterprises are more obvious. The structure of property rights groups is more diversified, the organization forms are more diversified, the business projects are more diversified, the assets are larger and the space for enterprises to be dispatched is more extensive. In the direction of strategic development , Corporate restructuring, etc. have more selectivity. These distinct advantages over non-conglomerate businesses make the tax planning space of conglomerates broader and the benefits of tax planning even more pronounced. This article will carry on the research on the related problems in the current tax planning of the group corporation in our country.