**Enterprise Group Tax Planning & Researching

With the continuous reform and improvement of China's tax collection and management system, enterprises have been pushed to a comprehensive tax- constrained environment full of market competition. More and more companies are working through the legal channels seeking for low-tax, high efficient financial management programs. Tax planning is also emerging and becoming a hot topic of the corporate financial management. A good tax planning and application is becoming one of the most urgent and important task for tax payer.The tax planning of enterprise group is very important to make and implement his company policy, By scientifically arranging operation, investment financial, it reduce low comprehensive tax cost and improve the group's competitive capability, thereby maximum value of the enterprise group. As the complex structure, multiple business, enormous cash flow of enterprise group, there are many advantages than individual company in choosing stratagem, mergers and restructuring, operation rectification etc, particularly in tax planning. The new reform of tax system will provide more opportunities for tax planning of enterprise Group.This thesis firstly represents fundamental factors of tax planning within the enterprise groups in aspects such as its content, basic principle, restricting factors, risk control and evaluation, then takes the ** Enterprise as an example, from the financial point of view, this thesis analyses the feasibility and necessary of the implementation of tax planning, furthermore, it puts forward four suggestions on the tax planning which the ** Enterprise should pay more attention to as following: do daily financial work well, standardize the production and operation strictly, pay much more attention to the HR cost, adjust the enterprise group's structure. Moreover, in this thesis, some specific examples about the fund-raising, investment, sales and merger illustrate use of tax planning and analysis in how to make a good tax planning under conditions of consumer-value-added tax and new enterprise income tax. Finally it raise points of evaluation and control of enterprise group tax planning.In this thesis, the research not only strengthens the * * group tax planning, but also has a certain extent reference for other enterprises'tax planning.