整体纳税筹划是指在企业的整体背景下,站在一个全局规划和控制的高度上,对纳税人及所有企业集团内部投资和融资成员的生产经营及经济理财等关于纳税方面的活动进行一个整体的规划,既不与相关法律法规相冲突,又尽可能的减少一些没有必要的或多余的纳税支出的一个税收筹划。但在我国目前的发展状态下,企业集团的整体纳税筹划还存在着许多问题。对此,企业集团要不断完善整体纳税筹划体系、灵活运用相应政策并进行合理规划、提高整体纳税筹划人员综合素质能力,来达到各企业税收平衡,来实现降低税负的目的。 Overall tax planning refers to the overall context of the business, standing on a global planning and control of the high level of the taxpayers and all corporate groups, investment and financing members of the production and management and financial management, and other aspects of the tax on a whole Of the planning, neither the conflict with the relevant laws and regulations, but also as much as possible to reduce some unnecessary or unnecessary tax expenditures for a tax planning. However, under the current development of our country, there are still many problems in the overall tax planning of enterprise groups. In this regard, enterprise groups should constantly improve the overall tax planning system, flexibly use the appropriate policies and make rational planning to improve the overall quality of the overall tax planners to achieve the tax balance of all enterprises to achieve the purpose of reducing the tax burden.