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摘要：随着经济全球化的不断发展，社会水平也在不断的提高，也就导致了税务筹划的产生。企业集团往往会利用税收的优惠政策来进行税务筹划。税务筹划有利于促进国民经济的发展，有利于促进资本的自由流动与有效配置,实现财政收入的增长，还可以对产业结构进行优化调。因此，税务筹划已经成为企业集团战略管理中必须考虑的重要因素之一。本文将对企业集团的税务筹划进行较为详细的探讨。首先，本文主要介绍了税务筹划的研究背景和研究意义，指出本文所运用的研究方法。其次，介绍了企业集团税务筹划的几种方法，包括税收优惠政策法、转让定价法、会计处理方法筹划法等等。最后，以上市公司华为公司为母公司的企业集团为例，分析其组织结构和资本结构，针对公司集团的税务筹划现状，分析不足并提出改进建议。对本文进行探索研究的目的在于丰富税务筹划的理论知识和企业集团的纳税筹划，为我国公司集团的税收筹划提供一个案例。43182
毕业论文关键词：企业集团；税务筹划；组织结构；资本弱化
Research on tax planning of enterprise group
-- Based on HUAWEI Corporation
ABSTRACT：With the continuous development of economic globalization, social level is also in constant improvement, it has led to the production of tax planning. Enterprise groups often use the preferential policies of tax to tax planning. Tax planning is conducive to promoting the development of the national economy, is conducive to promoting the free flow of capital and the effective allocation of fiscal revenue growth, but also to optimize the industrial structure adjustment. Therefore, tax planning has become one of the important factors that must be considered in the strategic management of enterprise group. This paper will discuss the tax planning of enterprise group in detail.First of all, this paper mainly introduces the research background and significance of tax planning, and points out the research methods used in this paper .Secondly, this paper introduces several methods of tax planning of enterprise group, including tax preference policy, transfer pricing, accounting treatment and so on.Finally, taking listing Corporation HUAWEI Corporation as an example, analyzes the organization structure and capital structure, analyzes the problems and puts forward suggestions for improvement.The purpose of this paper is to enrich the theoretical knowledge of tax planning and enterprise group tax planning, and to provide a case for the tax planning of our company group.
Key Words：Enterprise; Group tax planning; organization; Weakening of capital
摘要 I
ABSTRACT II
目 录 III
一、 绪论 1
（一）研究背景和研究意义 1
（二）研究内容、方法 1
二、 企业集团税务筹划基本理论 3
（一）企业集团概述 3
（二）税务筹划概述 4
（三）企业集团税务筹划的必要性与可行性 6
三、 企业集团税务筹划的基本方法与策略 7
（一）税惠政策利用法 7
（二）转让定价筹划法 7
（三）会计处理方法筹划法 9
四、 企业集团税务筹划算例分析——以华为数据为基础