随着营改增税务改革的不断拓展与深入,与营改增相关的企业税务事项也逐渐重新受到重视。统借统还是许多集团企业采用的资金管理方式,也是集团企业享受税收优惠的有效途径之一。明晰营改增后集团企业统借统还利息问题对企业规避税务风险、强化内部控制具有重要意义。但是纵观目前在营改增背景下讨论集团企业统借统还利息问题的研究,很少有相关研究涉及统借统还的税制改革问题。鉴于此,本文试图在营改增及统借统还利息阐释基础上,着重两方面的介绍:一是统借统还的税务事项处理;二是解析了营改增背景下提升统借统还利息有效性的策略。期望通过这两方面的解析为集团企业税务完善有所启示。 With the continuous improvement and deepening of the tax reform of the camp, the tax matters of the enterprises related to the camp reform have also been gradually re-emphasized. It is also one of the effective ways for the group enterprises to enjoy the preferential tax policies by means of fund management adopted by many group enterprises. It is of great significance for enterprises to evade tax risks and strengthen internal control after clarifying the increase of interest rates and the interest accrued by the group enterprises after tax reform. However, looking at the current study on the issue of the interest rates of corporate loans and borrowings under the background of the increase in business surpluses, few studies have dealt with the issue of the reform of the tax system involving reimbursements and reimbursements. In view of this, this article attempts to explain the two aspects based on the explanations of interest increase and reimbursement of interest by the battalion: first, the handling of remittance and remittance of tax matters; second, The strategy of interest effectiveness. Expectations through these two aspects of the analysis of corporate tax for the improvement of some inspiration.