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建筑施工企业业务复杂,由于经营范围广,投资大,周期长,尤其需要进行纳税筹划。在本文中,笔者对纳税筹划的可行性进行了阐述,建筑施工企业在遵守法律法规的前提下,在一项业务发生之前,采取合法合理的业务计算方法对企业税务事项进行筹划,有利于降低企业税负。笔者针对建筑施工企业的合同签订及人员管理中所涉及的营业税、个人所得税及企业所得税方面进行税务筹划,说明纳税筹划是建筑企业面临的一个重要问题,做好纳税筹划对建筑施工企业健康发展将起到的重要意义。
The business of construction enterprises is complex. Due to the wide range of businesses, large investment and long period, tax planning is especially needed. In this article, I elaborate on the feasibility of tax planning, construction companies in compliance with laws and regulations under the premise of a business before the law to take legitimate and reasonable business tax planning business matters, is conducive to reducing Corporate tax burden. The author conducts tax planning for business tax, personal income tax and enterprise income tax involved in contract signing and personnel management of construction enterprises, which shows that tax planning is an important issue for construction enterprises and makes tax planning a sound development for construction enterprises Play an important role.