税务筹划从主体上讲是单个讲企业的行为,企业依据自身的具体情况,选择适合自己的税务筹划方案。与独立企业相比,企业集团由于自身的独有属性,如多层化的组织机构、多国化的竞争等,在税务筹划方面的优势更大。本文以企业集团为研究对象,在阐述企业集团税务筹划相关方法的基础上,对企业集团不同生命周期的具体业务税务筹划进行系统的研究。 Tax planning from the main is a single talk about the behavior of enterprises, enterprises according to their own specific circumstances, choose their own tax planning program. Compared with independent enterprises, enterprise groups have more advantages in tax planning because of their unique attributes, such as multi-layered organization and multinational competition. This paper takes the enterprise group as the research object, and on the basis of elaborating the relevant methods of the enterprise group tax planning, systematically studies the tax planning of the specific business in different life cycles of the enterprise group.