近几年来，一些商品专销行业为增强竞争力，充分占领需求市场，纷纷组建跨区域的集团公司，以经营网络为优势赢得了可观的效益。但由于税收监管上出现了不少疏漏问题，无法堵塞税款大量流失，一是集团总公司采取统一核算方式，从中竭力扩大税前费用，肆意逃避应纳税；二是推行 In recent years, in order to enhance their competitiveness and fully occupy the market for demand, some specialized commodity sales industries have set up inter-regional group companies in succession and have won considerable benefits by operating their networks. However, due to a lot of oversight problems in tax regulation, it is impossible to block a large amount of tax losses. First, the group headquarters adopt a unified accounting approach and try hard to expand pre-tax expenses so as to avoid wanton taxation. Second,