目前,集团性经营公司的避税途径和手段日趋多样化和复杂化,而现行税收政策在执行中有些不适应的地方,凸显了税收执法困境。本文通过对集团性经营公司避税主要途径的分析,从税收政策层面和加强征管方面提出对策建议。 At present, the tax evasion methods and means of the group management companies are increasingly diversified and complicated. Whereas the current tax policies are not suited to some extent during the implementation, the difficulties of tax law enforcement are highlighted. Based on the analysis of the main ways of tax avoidance of the group operating companies, this article puts forward the countermeasures and suggestions from the tax policy level and the strengthening of the tax collection and management.