1.建立组织机构体系,提高税务管理效益集团因经营发展需要,需在境外设立机构,应从战略角度出发将税收筹划作为考虑因素之一确定应设立子公司、分公司还是项目部亦或其他形式机构。如很多国家对不同的机构设置按不同的税种、税率及方式征税;一些国家允许在其境内的企业集团内部单位之间可以盈亏互抵;分公司的亏损有时可以冲抵总公司的利润等。集团层面还可以从以下环节做进一步税收筹划工作。如:子公司向母公司 1. Establish an organizational system to improve tax management efficiency Group due to business development needs to be set up outside the country, from a strategic point of view the tax planning as one of the factors to be considered to determine the establishment of subsidiaries, branch or project department or other forms mechanism. For example, many countries tax different institutions on the basis of different types of taxes, tax rates and methods. Some countries allow the balance of profits and losses between the internal units of a group of enterprises in their territory to be offset. Losses of branch offices can sometimes offset the profits of the head office. The group level can also do further tax planning from the following aspects. Such as: subsidiaries to the parent company