企业集团税收筹划研究.pdfVIP

要 在市场经济发展的过程中，实施大公司、大集团战略是我国国有企业改革和 发展的一项重要选择。然而，企业越大，财务风险也越大，对财务战略的要求也 越迫切。企业集团税收筹划是现代企业集团财务战略的重要构成部分， 是从企 业集团全局发展出发，为减轻集团总体纳税负担，增加集团的税后利润，而做出 的一种战略性的纳税负担的低位选择的筹划活动。它通过对筹资、投资、经营活 动的事先安排和筹划，在法律许可的范围内，充分利用税法所提供的包括减免税 在内的一切优惠，从而使集团获得最大的税收利益。 本文从企业进行税收筹划的背景和意义入手，阐述了企业集团税收筹划的含 义以及进行税收筹划的理论依据和原则，提出了企业集团税收筹划的目标，基于 企业集团生命周期的角度论述了其进行税收筹划的具体策略，并以中国联通集团 为例对企业集团的税收筹划进行了实证分析。最后本文的结论是：对于企业集团 来讲，由于其资金存量厚实，盘活、调度效果明显，因此在战略选择、跨国经营、 经营调整等方面优于独立企业，在税收筹划方面有着独立企业所无可比拟的优势。 综合运用互惠定价、租赁经营、兼并重组、设立核心控股公司等措施是科学可行 的，对于企业集团来说具有普遍的操作意义。 关键词：企业集团 税收筹划 筹划策略 1 Abstract On the development of market economy，it is a very important choice to carry out group company strategy for the development and reform of the State Own Enterprises in our country. But the bigger the enterprise is，the bigger the financial risk is，also the bigger demand for the financial strategy is .Tax Planning ，as a very important part of the financial strategy of the modern groups ，is based on the whole groups ’development ， to believe its tax burden，increase its profit after tax，is a kind of scheduled activity for low level of the tax burden. By the way of the arrangement and plan for the financing ， investment and business operation in advance，inside the law，make full use all of the favorable condition including tax cut and tax allowance offered by tax regulations ，so as to reap the biggest interest and profit. My paper starts with the significance and background of tax planning in enterprises，and expounds the meaning ，the basis and the principles of tax planning. It represents the object of tax planning ，and discusses the steps of tax planning in details on the base of life cycle of group company. It proves the tax planning by an example of China Unicom. This paper draw a conclusion，that is ：as to enterprise groups ，because of its suff