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在国家经济体制改革大环境下,集团公司的规模越来越大,规模的壮大提高了企业的竞争能力,同时也给集团公司带来了资金等方面的压力,银行存贷款利率的上调,企业筹资费用增加,集团公司的资金支付能力逐渐降低。笔者认为集团公司在战略选择、资源整合、经营管理等过程中通过税收筹划可以达到降低整体税负、增加整体效益、节约税金的目的。
Under the environment of national economic reform, the size of the group companies is getting larger and larger. The expansion of the scale enhances the competitiveness of the enterprises. At the same time, it also brings pressure on the group companies such as capital, and the increase of bank deposit and loan interest rates. Increasing funding costs, the Group’s ability to reduce the funding gradually. The author believes that through the tax planning of strategic choice, resource integration, operation and management, the group companies can achieve the purpose of lowering the overall tax burden, increasing the overall benefit and saving the tax.