企业仅实现某一环节、某一专项的节税、避税,必然给专业核算管理留下隐患,难逃有效的税收监管。受国际税收管理思维影响,绝大部分外商投资企业,尤其是加工贸易企业,往往利用母子公司跨境注册、跨税区经营、“两头在外”、集团统筹等便利实施税收筹划。 Only achieve a certain part of the enterprise, a special tax savings, tax avoidance, will certainly leave hidden dangers for professional accounting management, can not escape effective tax regulation. Influenced by the international tax management thinking, most foreign-invested enterprises, especially processing trade enterprises, often make use of the cross-border registration of mother-subsidiary companies, cross-tax zone operations, tax administration, and group coordination to facilitate the implementation of tax planning.