租赁-集团内部的税收筹划策略

The Inner Tax Schemes Strategy of Leasehold Corporation Groups

随着经济的发展,企业合并成为一种比较普遍的经济现象,集团内部的税收筹划极为重要,因此租赁可作为企业集团用以减轻税负的重要筹划方法之一。本文以两个案例为切入点,分别探讨了同属一个利益集团的出租人与承租人在适用税率相同和有所差异时,如何围绕不同经营活动方式,选择租赁作为税收筹划方法,实现整个企业集团税负最小化。

With the development of economy, enterprises'corporation becomes more popular and the members of groups are faced with all types of tax plans, in which lease is a good way of decreasing burden of taxes. Based on two cases, this article analyzes leases, when rates of tax are same or different between lessees and lessors which belong to the same group, can be used as a scheme to minimizing taxes of one corporate group.