建筑施工企业作为营业税纳税主体之一,其应纳税额是按营业额乘以税率计算缴纳的。营业税率比较单纯,节税余地不大,但营业额极富弹性,有相当大的税收筹划空间。笔者认为结合我国当前税法有关规定和建筑施工企业现状,可从以下几个方面进行税收筹划。一、利用计税依据进行筹划税法规定,从事建筑、修缮、装饰工程作业,无论怎样结算,营业额均包括工程所用原料及其他物资和动力的价款;从事安装工程作业,凡所安装的设备价值作为安装工 Construction enterprises as the main business tax, tax liability is calculated according to the turnover multiplied by the tax rate paid. Business tax rate is relatively simple, there is little room for tax savings, but the turnover is very flexible, there is considerable tax planning space. I believe that the combination of China’s current tax law and the relevant provisions of the status of construction enterprises, from the following aspects of tax planning. First, the use of tax basis for tax planning requirements, engaged in construction, repair, decoration works, no matter how the settlement, turnover includes engineering materials and other supplies and power price; engaged in installation work, where the installation of equipment value As an installer