摘要
本文不仅梳理了新《企业所得税法》实施前有关企业集团税收管理措施,而且概览了新《企业所得税法》实施后与企业集团有关之税收管理措施。同时,比较分析了前后两者之间异同,评点其利弊得失,提出了未来有关企业集团税收管理的若干建议,以促进企业集团税收管理更加规范、有效。
This paper details the individual enterprise-group-related tax management measures before and after the new Enterprise Income Tax Law. It also analyzes their discrepancy by comparison, estimating their advantages and disadvantages. At last, it gives several suggestions on the future enterprise-group-related tax management to make it more normative and effective.
出处
《税务研究》
CSSCI
北大核心
2008年第6期33-42,共10页
关键词
企业集团
税收管理
汇总纳税
合并纳税
Enterprise-groups Tax management Consolidation of taxation Combination of taxation
