银行现金池产品作为一种高效率的企业资金集中管理工具,在企业集团得到了广泛的应用。但是现金池作为一种新的资金组织运用形式,税务机关等外部监管机构对其运作过程中的税务问题还没有明确的成文规定。本文分析了现金池组建过程中涉及到的营业税、印花税及税收扣除等涉税风险问题,提出合理规避现金池组建过程中的四种应对举措。 Bank cash pool products as a highly efficient corporate funds management tools, in the enterprise group has been widely used. However, the cash pool, as a new form of fund organization, has no explicit written regulation on the tax issues in the operation of its external regulatory agencies such as the tax authorities. This article analyzes the tax risks related to business tax, stamp duty and tax deduction involved in the process of setting up the cash pool and proposes four countermeasures to reasonably avoid the formation of the cash pool.