Tax Management Research On Internal Transaction Of Enterprise Group Management

As a kind of advanced organization form, enterprise group intensively reflects the advantage of the modern enterprise organization form. Enterprise group is the backbone of national economy development strength, is the important protection of the national economic security. Our country enterprise group which is established in the1980s, has experienced three stages from the inoculation to development. With the acceleration of economic globalization and increasingly fierce market competition, our country enterprise group management is increasingly prominent.In the process of the enterprise group management, the enterprise group’s internal trade becomes a kind of inevitable mode of operation in order to improve the enterprise group benefit and to reduce the transaction cost, etc. However, a large amount of tax problems appear in the enterprise group’s internal transactions. Mainly displays in:before the internal transactions, the trading parties should carry out reasonable tax planning and reduce the tax cost to realize the maximum benefits goal of the whole enterprise group; in the process of internal transactions, according to tax laws and regulation, each trading enterprise should correctly handle the enterprise group’s internal trade tax matters; when the transaction is completed, each trading enterprise should collection the internal transaction tax material to prevent the occurrence of tax risk.This paper hope that in order to realize enterprise group overall interests maximization goal, enterprise group should analysis the enterprise group management internal trading tax matters, discuss the internal transaction’s tax risk and tax risk control, and puts forward the enterprise group’s internal transaction tax planning method. This paper is divided into five parts.The first part is the introduction and analysis of basic problem of the article, including the innovation and deficiency of research background and significance, research approach, thesis.The second part is the general analysis of the enterprise group management and internal transaction. First of all, the general analysis provides the foundation of the below, including the definition of the enterprise group and the characteristics of the enterprise group management. Secondly, mainly from the review of enterprise group management insider trading definition and classification, the enterprise group management internal transaction is generally analyzed. Then this paper analyses the internal transaction tax related characteristics of the enterprise group management. Finally this paper expounds the necessity of the enterprise group’s tax management.The third part is the analysis of internal trading tax related processing of the enterprise group management. This paper firstly analyses the business structure of the internal trading, and then from different business forms analyses the internal trading tax related processing. The paper mainly from six aspects analyses the tax related processing, including the purchase and sale of goods, services, providing financing, cost burden, internal leasing and non-monetary assets investment. The fourth part is the enterprise group management internal transaction tax risk and risk control. First of all, the enterprise group’s internal transaction tax risk is analyzed. Based on the enterprise tax risk of the meaning and process of formation, the paper specifically analyses the enterprise group internal transaction tax risk, including tax risk factors, tax risk accident and tax risk loss. Secondly, this paper introduces the internal transaction tax risk control methods of enterprise group. The methods mainly include regulating the material within the internal control system, controlling the tax risk of the advance pricing arrangement, strengthening enterprise tax related materials, strengthening internal audit and formulating transfer pricing policy based on enterprise group strategy.The fifth part the internal transaction tax planning of the enterprise group management. The content of this part is firstly the general analysis of the enterprise group tax planning, including the definition, target and necessity of the enterprise group tax planning. Then the paper introduces the content of the enterprise group management internal transaction tax planning based on some examples. Finally some suggestions is raised to the implementation of the enterprise group tax planning.