Rethinking On The Tax Policy Of Enterprise Group

At present, our country’s economy presents the diversification, the development trend of modern enterprise system has been perfect, enterprise group has become a modern enterprise’s scale, and a remarkable feature of bigger and stronger. At the same time, because our country tax revenue legal system is perfect, the tax planning is becoming more and more brought to the attention of the modrn enterprise. In this background, the enterprise group tax planning research has its theoretical and realistic significance. Under the background of this article is based on the study.Objective this paper dialectically yurun group’s tax policy for the case analysis. Analysis is mainly from three aspects:one is to analyze the negative goodwill at the same time of increase profits tax-free, but also pointed out that it cannot really reduce the tax burden, at the same time will bring business risk; Yurun group, the second is introduced through the transfer pricing tax preparation method, also points out the limitations of the tax policies and specific background; Three is to analyze the yurun listed in Hong Kong, some of the advantage of tax policy, also pointed out that in addition to tax policy, there are some other factors influencing the yurun choose listed in Hong Kong.Papers in the last chapter raises the enterprise group’s tax policy and think, first of all review summarizes yurun tax policy, and then puts forward the case for reference worthy of reflection, but also put forward for the enterprise operation and management of other some enlightenment and Suggestions.