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当今社会,市场经济不断发展,各企业之间的竞争越来越激烈。为了占据优势,企业开始拓展规模,资金管理成了集团发展的重中之重。资金池作为一种新型的资金管理方式,被现代企业广泛运用。企业经营管理的过程中,涉及的管理问题除了企业的资金流动之外,还有征税和其他费用的管理问题。因此,资金池作为企业的资金管理方式,不可忽略对税收问题的管理。本文就集团资金池管理的税收问题进行了探讨。
In today’s society, the market economy continues to develop and the competition among enterprises is becoming more and more fierce. In order to occupy the advantages, enterprises began to expand the scale of fund management has become the most important group development. As a new type of capital management, capital pool is widely used by modern enterprises. In the process of business management, the management issues involved in addition to the flow of funds in enterprises, there are tax and other fees management issues. Therefore, the capital pool as a corporate financial management, tax issues can not be ignored management. This article discusses the group tax management of the tax issue.