Tax Planning Of Enterprise Group

Tax planning has a very positive sense for the taxpayers, the state and society, with the ongoing reform and improve the development of the economy and the tax system, tax planning atracts more and more attention of theorists and taxpayers. Compared with other non-corporate group enterprises, enterprise groups enterprise has its particularity: multiple levels of the structure of property rights, more diverse forms of organization, engaged in the project, asset size, the scheduling space broader, strategic direction, restructuring other aspects are more choices, Enterprise Group companies for tax planning its planning for more space, planning benefit more significant.Currently, our corporate group enterprise of tax planning great importance to varying degrees, some tax planning as one of the important work of the Financial Management, some only occasionally on a single matter of tax planning, the most Enterprise Group companies has yet to set foot in taxes planning, not a generalization, standardization and normalization of tax planning. The introduction of a corporate tax planning theory group enterprise, through case studies explore Enterprise Group corporate tax planning objectives, principles, methods and content, certain tax planning role in actively promote enterprise group enterprise, Enterprise Group companies tax planning and healthy development of certain theoretical significance and a strong practical value.This paper contains six chapters.The first chapter introduces the topic background and significance of the research topic, the ideas and methods of the study, research content and research framework summarized summarize research literature base. The second chapter describes the Enterprise Group corporate tax planning theory, the first analysis of the principles of corporate tax planning, and analysis of its objectives, principles, methods and content, followed by analysis of the characteristics of the enterprise group enterprise tax planning focuses on Enterprise Group corporate tax planning the objectives, principles, methods and content, and then discuss the the enterprise Group corporate tax planning risks and the reasons for the formation of risk, and proposed to guard against the risk of tax planning strategies and suggestions. Chapter introduced Enterprise Group corporate tax planning from the program and content. The fourth chapter is the enterprise group tax planning and special methods, focus on key planning organizations in the form of law, business process law, tax incentives law empirical research. The fifth chapter is an enterprise group enterprises as the object of study, analysis of the group-oriented enterprises in tax planning goals, principles, methods and content there, and made improvements. The sixth chapter is the conclusion.In this paper, the case studies of Enterprise Group corporate tax planning objectives, principles, methods and content of research and put forward some of their own original ideas:(1) the Enterprise Group corporate tax planning with a planning space planning means planning risk, enterprise groups should be scientific and reasonable tax planning, made the interests of the tax planning and tax prevention planning risk.(2) Enterprise Group corporate tax planning method has a certain regularity, Enterprise Group enterprises should be read in conjunction with the actual operation of the integrated use of organizational forms law, tax incentives, transfer pricing law The asset restructuring, process reengineering law tax planning methods, and to maximize the value of corporate conglomerates tax planning goals.Characteristics of the Enterprise Group corporate tax planning, risk prevention and Enterprise Group corporate tax planning analysis, tax planning strategies and suggestions for specific cases revealed the law of the Enterprise Group corporate tax planning, both comparison depth theoretical analysis, there are examples of analysis can provide a reference for the Enterprise Group corporate tax planning.This article main shortcomings:not because I theoretical basis and practical experience limitations on transfer pricing planning Enterprise Group corporate tax planning methods transfer pricing model for in-depth study.