Group Company Comprehensive Tax Payment Plan Management

Along with daily improvement of market economy and unceasing grouth of market main body, competition among enterprises becomes more and more intense. Through combining into group company, the independent enterprises display its superiority of large-scale conomy. Beside, the group company's integrated management has the unique advanges of business management and the financial management. The tax payment plan, as one of group company financial management's activities, aims at the goal of maximizing the value of group company. For the group company who has large capital storage and flexible dispatching ability, it will definitely bring long-term and the profound influence to its management strategy if the tax payment plan featured with forwardness, orientation and comprehensiveness is properly used. It is especially realistic for business conglomerate.The tax payment plan was firstly started at aboard, and is in the ascendant in our country now. However, the tax payment plan of group company is a new field. This paper starts from the development of the tax payment plan theory, digging into the concepts of tax payment plan, setting up the definition of tax payment plan in group company. In the next part, the author analyzes the influencing factor of tax payment plan in group company, taking into the consideration of current situation of group company and national tax payment environment. An opinion that there is large space for carrying out tax payment plan in group company is given in the end of this part. Finally, a design of group company tax payment is proposed.In the paper, chapter2, 3 and 4 coverform the basic theory to detailed explanation of tax payment plan. Starting form chapter 5, the author combines such knowledge as actual situation of manufacturing group company, financial management, management menthod and tax law to design a project the over-all tax payment plan for group company.The purpose of this paper is to put theory into practice and promote plan in group company's financial management and finally bring more benefit to the company.