伴随着国家经济体制改革的发展,税收成为国家实施宏观调控的重要手段。与此同时,现代企业管理的最小成本理念,使许多纳税人越来越重视经济主体税负最小化的问题。本文针对性的对建筑施工企业的税收筹划策略进行了分析研究。 With the development of national economic reform, taxation has become an important measure for the state to implement macroeconomic regulation and control. At the same time, the concept of the minimum cost of modern enterprise management has led many taxpayers to pay more and more attention to the issue of minimizing the tax burden on economic subjects. This paper analyzes the tax planning strategy of construction enterprises in detail.