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资产重组是我国现阶段搞活国有大中型企业的一个重要途径。在此过程中对企业集团的征税问题既直接关系到集团的组织形式和形成过程中某些具体业务的操作，也对我国现行所得税制，尤其是对企业集团征税问题提出了新的问题。本文通过对若干国家集团税制实践的总结，提出应该建立适合我国国情的集团所得税制，并从合并纳税、亏损抵补的年限、少数股东损益的处理、集团内部交易的抵销等几个方面提出了若干政策构想。
Assets reorganization is an important way for our country to activate large and medium-sized state-owned enterprises at this stage. In this process, the taxation of the enterprise group is not only directly related to the operation of the group’s organizational form and certain specific operations in the process of formation, but also poses new problems to the current income tax system in our country, especially to the taxation of the enterprise group . Based on the summary of the practice of taxation in some countries, this paper puts forward that it is necessary to establish a group income tax system that suits our national conditions, and put forward some suggestions on taxation from the aspects of taxpaying and taxpaying, the period of offsetting losses, the disposal of minority shareholders’ gains and losses and the elimination of intra-group transactions A number of policy ideas.