近年来,我国企业管理人员的税务主动筹划意识逐渐增强,深刻认识到了主动税务筹划及其风险管控对于降低企业整体税务成本的重要意义。由于我国企业集团税务筹划及其风险管控理论研究起步较晚,大多都是借鉴国外发达国家的研究成果,缺乏在企业管理过程中的实践,并没有形成一套完善的税务筹划及其风险管控体系。不断加强集团税务筹划及其风险管控,逐渐成为企业集团提升综合实力的有效途径之一。 In recent years, the tax planning initiative of our business managers has been gradually enhanced. We have realized the importance of active tax planning and risk management in reducing the overall tax costs of enterprises. Due to the late start of tax planning and risk control theory research in Chinese enterprise groups, most of them draw on the research results of developed countries and lack of practice in the process of enterprise management, and have not formed a complete set of tax planning and risk management and control system . Continuing to strengthen tax planning and risk control of the Group has gradually become one of the effective ways for enterprise groups to enhance their overall strength.