The Research On The Tax Planning For Enterprise Group

Enterprise group from several legal person economy of business enterprise consociation but become consociation entity. It is an independence management, complacent profit and loss, check independently of economy organization, pursuing a profit to maximize the main target that is enterprise group management. The revenue from tax is an outside cost that the enterprise group has to pay, economizing revenue from tax expenditure to be equal to increase the whole and clean income of the enterprise group directly. While obeying the premise of national law, laws combine in the permission scope of tax law, make use of revenue from tax special discount or choice opportunity that the tax law gives, design 1 Tax Planning to make pay tax burden most lightly , it is a enterprise group that is a kind of involuntary finance behavior.This text divides 7 chapters to discuss the research on the Tax Planning for enterprise group. Chapter 1 Tax Planning with domestic and international rightness plans and prepares carried on elaborating, analyzing Tax Planning for the enterprise group implement of necessity. Chapter 2 content which analyzed Tax Planning for enterprise group and with steal tax and evade tax, cheat the differentiation of tax, and Tax Planning for enterprise group of characteristic, target and related theories. The realistic need that chapter 3 Tax Planning for enterprise group of analysis of the domestic and the nations also put Tax Planning for enterprise group of basic way of thinking. Chapter 4 is a few in common use methods which introduced Tax Planning for enterprise group of the choice, the Transfer Pricing for connection organization , strategy reorganize, make use of the revenue from tax special policy etc. Built up the internal product of the enterprise group to turn mathematics model of letting the list price among them and lead a theory to carry on analysis to them into the game theory. Chapter 5 introduced Tax Planning for enterprise group of risk category, including law risk, administration to enforce the law risk, economic risk, prestige risk and connection business enterprise not to carry out Tax Planning risk, and as to it's produce of the reason carry on analysis, measuring risk and putting forward related countermeasure and suggestion with the method of Mathematical Statistics. Chapter 6 carries on the reason that the Tax Planning of results evaluation to carry on analysis to the enterprise group from the angle of enterprise group internal management, traditional evaluating method, Balanced Scorecard Approach and Alexander Wall weight method carry on improvement and blend, and according to the characteristics of the concrete circumstance of the enterprise group and revenue from tax environment, design a new system and its evaluation of the evaluation index sign standard, thus build up match Tax Planning for enterprise group of evaluation method and system. Chapter 7 case of Tax Planning for the××enterprise group tax in Guangzhou City is analytical.Along with our country revenue from tax of the policy is more and more perfect, cure a tax principle to go deep into public more and more by law, Tax Planning for the enterprise group of function are more and more outstanding, having already been subjected to theories field and the extensive concern of the industrial circles. The enterprise group of this text establishment turns suggestion and results that let price mathematics model, measuring risk and putting forward related countermeasure and suggestion with the method of Mathematical Statistic and Tax Planning for enterprise group of system and its evaluation standard of the results evaluation, the actual situation which hopes to guide Tax Planning for the enterprise group with this worked.