With the rapid development of the national economy, more opportunities have been created for the development of enterprises. The scale of enterprises is getting bigger and bigger, involving more and more industries, and numerous subsidiaries have appeared, which makes the characteristics of enterprise collectivization very obvious. On the one hand, the increase of group member enterprises plays a positive role in creating greater value for enterprises, prolonging the industrial chain and reducing enterprise risks. At the same time, it also puts forward higher management requirements for the headquarters of group enterprises, which increases the operating costs of enterprises. How to make use of the advantages of group enterprises to make reasonable tax planning and reduce the overall tax burden has become the research direction of more and more group enterprises.

Keywords: enterprise income tax planning

Usually, due to different regions and different preferential tax policies, the taxes and tax rates of members of a group company are different among internal enterprises, especially because the corporate headquarters has high-tech and cutting-edge technologies and enjoys preferential tax rates, tax reduction and exemption for high-tech enterprises, which also creates more space for tax planning of the group company.

First, the use of preferential tax policies for tax planning.

In view of the widespread situation that the parent company is a high-tech enterprise or enjoys tax reduction and exemption policies, and many subsidiaries have no preferential tax policies due to the limitation of technology and scale, many parent companies and subsidiaries do not have the conditions for consolidated tax payment because of the strict provisions of the tax law, so they can only separately calculate, declare and pay enterprise income tax. For these parent and subsidiary companies that can't pay the consolidated tax, if there is no reasonable plan for their income and expenditure, it may increase the overall tax burden of the group enterprise. Tax planning can be carried out by using the tax rate difference between the parent company and the subsidiary company in the following ways.