经国家税务总局批准,集团公司可以合并缴纳所得税。合并纳税的集团公司内部企业之间在税法许可的范围内可以进行合理的利润转移,减轻集团公司税负,促进不同企业集团之间的税负公平。我国企业的资产负债率平均达到50%多,充分、合理利用债权债务进行税务筹划可使集团企业获益非浅。集团公司可就内部债权债务采用如下方法进行税务筹划。 With the approval of the State Administration of Taxation, the group company may pay and pay income tax. Taxpayers within the Group companies within the scope permitted by the tax law may make a reasonable profit transfer, reduce tax burden on the group, and promote tax fairness between different groups of enterprises. The average debt-to-asset ratio of Chinese enterprises reaches more than 50%. Making full and reasonable use of credits and debts for tax planning can greatly benefit the group enterprises. Group companies may use the following methods for internal debt and tax planning.