论关联企业的纳税筹划

纳税筹划是企业在市场经济条件下的权利，并能帮助企业实现财务利益的最大化。关联企业在合法的前提下进行纳税筹划，以达到提高经济效益、增强企业竞争力的目的。通过对关联企业和关联交易行为的研究，提出在购销行为、资金融通和资产重组三种关联交易关系中，在相应的转移价格、借贷融资和融资租赁、企业的合并分立以及资产的转移等方面，进行纳税筹划的具体方法。

The Tax Planning of Affiliated Enterprises

Tax planning is the right of enterprises under the conditions of market economy, which can help maximize the profit of corporations. Affiliated corporations should take tax planning according to the Tax Law, so that the aim of improving economic returns and sharpening competitiveness can be achieved. Through researching into the types of affiliated corporations and affiliated trade, the behavior of purchase and sale, affiliated trade in financing as well as the reconstruction of affiliated corporations have...