经济全球化发展进程的加快、我国社会主义市场经济的不断深化,使得企业之间的交易模式日趋复杂化,同时,国家的相关税收法律政策体系也逐渐趋于复杂化,税务机关征管技术的提高、征管力度的增强,使得企业的关联交易中税务风险问题逐渐凸显出来,已经成为威胁企业发展的主要风险之一。合理的税收筹划作为减少企业税收、降低企业成本的一个重要手段,也在经受着政策变化、税企双方对税收法律法规认识上的差异等多种因素的影响,企业的税收筹划风险逐渐受到各企业的重视。本文将就企业集团关联交易间税收筹划及其风险进行研究。 The acceleration of the process of economic globalization and the continuous deepening of the socialist market economy in China have made the transaction model between enterprises increasingly complex. At the same time, the state’s related tax legal policy system has gradually become more complicated, and tax administration has improved the collection and management technology. The increase in tax collection and management has made the issue of tax risks in corporate connected transactions increasingly prominent, and has become one of the major risks that threaten the development of the company. Reasonable tax planning is an important means to reduce corporate taxation and reduce corporate costs. It also suffers from changes in policies, differences in tax laws and regulations between tax companies and enterprises, and other factors. The risk of corporate tax planning is gradually affected by various factors. The importance of business. This article will examine the tax planning and risks associated with corporate group related party transactions.