税收筹划是一项复杂的系统工程,一个筹划方案会涉及方方面面的人员和组织,对于实务中的税务师而言,理论上的完美方案和可操作的技术性蓝图有时相差很大。一、案例介绍甲公司系某集团所属乙开发公司投资的一家四星级酒店有限公司,承担着乙公司开发楼盘会所的部分功能(以上企业都是内资企业)。截至2006年10月31日,甲公司的 Tax planning is a complex system engineering. A planning solution involves people and organizations in all aspects. For the tax auditor in practice, the theoretically perfect solution and operational blueprint sometimes differ greatly. I. Case Introduction Company A is a 4-star hotel company invested by B Development Group, a subsidiary of B-Group. It undertakes some functions of Company B’s development of real estate clubs (the above enterprises are domestic-funded enterprises). As of October 31, 2006, a company’s