论文部分内容阅读
集团公司财务管理的核心是资金管理,而关联企业之间资金拆借管理也是集团资金管理的重要一项,因为资金拆借管理工作涉及双方公司的涉税管理,关系到各公司股东切身利益。集团如何实现资金拆借行为有序管理,使之规范化、合法化,减少涉税风险,提高集团公司的资金运营效率,是摆在我们面前的一个重要课题。一、资金拆借流程的管理集团公司之间发生的资金拆借行为必须充分体现独立交易原则,按照税法规定保存相关资料,不得私自降低拆借资金
The core of the financial management of the group company is fund management. The management of fund borrowing among affiliated enterprises is also an important part of the group fund management. The management of fund lending involves the tax-related management of both companies and affects the immediate interests of the shareholders of each company. How to realize the orderly management of the fund lending, standardize and legalize the group, reduce the tax-related risks and improve the capital operation efficiency of the group companies is an important issue before us. First, the management of funds borrowing process Group borrowing and lending between companies must fully reflect the principle of independent transactions, in accordance with the provisions of the tax code to save the relevant information shall not be unauthorized reduction of lending funds