Abstract: With the rapid economic development of our society, there are continuous innovations in the organizational setup of enterprises under modern market economic conditions. The enterprise group is bound to become a fairly desirable form of business organization as it helps realize readjustments of the industrial mix and attain an efficient scale of economy so as to lay the organizational foundation for maximizing the value of enterprises. Meanwhile, market economy is first and foremost an economy under the legal regime--the non-repayable nature of taxation determines that expenditure in the form of tax payments represents a net outflow of funds from enterprises. For this reason, in the interest of maximizing enterprise profit, it has become a matter of urgency to reduce the net outflow of funds from enterprises through effective tax panning. This paper attempts to explore the application of tax planning in enterprise groups in Zhejiang Province, China.
註：如果"本文"指的是論文，可將“paper”改為"thesis"。