随着我国经济市场化程度的不断提高,集团企业分支机构面临着越来越繁杂

的税收政策体系,越来越复杂的市场交易行为和越来越严格的税收征管措施,分

支机构面临的纳税问题越来越多,究其原因是长期以来,我国企业对纳税问题缺

乏科学管理的认知。因此,纳税管理是解决现存的纳税问题,保证集团企业及其

分支机构长期可持续发展的必要条件。通过纳税管理,可以对分支机构的纳税活

动进行全程管理,降低分支机构的税收负担,从而实现其利润最大化。此外,还

有利于维护企业的合法权益,有助于规避企业的涉税风险,有助于提高分支机构

的财务管理水平,提高其市场竞争力。

纳税管理是企业财务管理中的一个重要价值管理系统,是在企业内部各部门

的相互配合下,运用科学的管理手段和方法,对企业纳税过程所涉及到的经济事

项进行科学系统的计划、组织、协调、监督和控制,以降低企业纳税成本,规避

企业涉税风险的一种管理活动。为了研究集团企业分支机构的全面纳税管理,本

文首先从研究的背景和意义出发,对研究集团企业分支机构纳税管理做一个概述,

对国内外的研究进行综述,分别了解国外和国内纳税管理的发展。其次,进行纳

税管理理论概述,包括纳税管理的含义、特点、基本方法。再次,分析集团企业

分支机构纳税管理影响因素,包括有内部因素和外部因素以及集团企业全面纳税

管理的现状、问题和意义。最后,提出了集团企业分支机构全面纳税管理设计,

包括有分支机构设立纳税管理、生产经营纳税管理和战略纳税管理。在此基础上

以M集团为例进行案例研究,以为集团企业分支机构全面纳税管理提供支持。

关键词:集团企业;分支机构;纳税管理

I

Abstract

As China's market-oriented economy continues to improve, the branch of group

enterprise is facing increasingly complex tax policy system, increasingly complex market

trading behavior and increasingly stringent tax collection measures, tiie branches are facing

more and more tax problems, the reason is that Chinese enterprises lack of scientific

management on tax issues awareness for a long time. Therefore, the tax administration is to

solve the existing tax issues to ensure their branches conglomerate necessary condition for

long-term sustainable development Through taxation and management will be taxed activities

for the entire branch management, reduce the tax burden on branches, in order to achieve its

profit maximization. In addition,there is conducive to safeguarding tiie legitimate rights and

interests of enterprises, help enterprises to avoid tax-related risks, helps to improve financial

management of the branch level, to improve tiieir market competitiveness.

Tax management is an important financial management Value management system

within the enterprise mutual cooperation of various departments, tiie use of scientific

management tools and methods, the process of corporate tax issues involved in the scientific

system of economic planning, organization, coordination, supervision and control, in order to

reduce the cost of corporate tax, corporate tax-related risk aversion as a management activities.

In order to study a comprehensive group enterprise branch tax management,this paper begins

by studying the background and significance of departure,the study group enterprise branch

tax administration to make a summary review of research at home and abroad,namely to

understand foreign md domestic tax management development . Second, theoretical

explanations for tax administration, including tax administration meaning, characteristics, the

basic approach,the significance of group enterprise branch setting up comprehensive group

enterprise tax management Again, the analysis tax management factors of, including internal

and external factors. Finally, the design of comprehensive tax management of group

enterprise branch,including establishment of branch tax management, production and

operation management and tax strategies of tax administation.

Key word: Conglomerates; branches; tax administration;