集团公司税务筹划探析——以某国有企业集团为例

A企业集团做为国有企业集团，2006年以前税负过重，严重影响其现金流量。税收因素已成为影响其发展壮大的重要因素。从2006年起，A企业集团管理层开始重视税务筹划，并探索出了一套适合自身发展的税务筹划体系。本文通过对其税务筹划案例的分析，总结出A企业集团在税务筹划实施中的成功做法，以为类似的企业集团提供借鉴。

A Analysis of Tax Planning Based on Enterprise Group

The goal of tax planning for enterprise group is to arrange your financial affairs so as to minimize your tax liability and to increase after tax profits. Tax planning of enterprise group exists with character of advancement, purpose and integrity. It is one of the most important parts in the financial strategy of modern enterprise group. Because of its huge funds and obvious effects on enliven and scheduling, enterprise groups are far outweigh independent enterprises for strategy choice and operating adjustment. As a state-owned enterprise group, tax burden of enterprise A is too heavy to flow cash before 2006. Tax has become one of the most important elements that effect its development. Since 2006, managers of enterprise A have paid a great attention to the tax planning and discovered a tax planning system that is suitable for self-development. Through analyzing cases like enterprise A on tax planning, this article summarizes the successful practices of enterprise A in the process of implementation of taxing planning, for the purpose of making a reference for similar enterprise groups.