税务管理是国家税务机关进行税收征集的活动,对国家的经济有着非常重要的作用,尤其是在当下企业之间的竞争尤为激烈的市场中,企业之间的合并成为了一种非常平常的现象,也给国家进行税务管理的工作带来了一定的难度。企业之间进行合并,必然会涉及到双方的债权和债务的转移,以及一些其他的琐事,因此有必要对其进行研究。本文就以广汽集团和广汽长丰之间的合并作为案列,以此来来开展对企业合并的税务管理展开研究。 Tax administration is a tax collection activity of the state tax authorities and plays a very important role in the economy of the country. Especially in the current market where the competition among enterprises is particularly fierce, the merger among enterprises has become a very common phenomenon , But also to the state tax management has brought a certain degree of difficulty. The merger between enterprises will inevitably involve the transfer of creditor’s rights and liabilities of both parties and some other trivial matters, so it is necessary to study them. In this paper, the merger between Guangzhou Automobile Group and Guangzhou Automobile Changfeng as a case, in order to carry out research on the tax management of business combinations.