税收是政府参与社会分配的主要手段,是实现政府职能的基本保障。企业与政府间的利益分配主要通过上缴税收来实现,如何平衡好这种分配关系兼顾两方利益值得研究。本文就税务筹划基本内容、建筑企业有效税务筹划管理的重要性以及建筑企业有效税务筹划具体方法这三个方面阐述建筑行业企业有效税务问题。 Taxation is the main means by which the government participates in the social distribution and the basic guarantee for the realization of government functions. The distribution of profits between enterprises and the government is mainly realized through the payment of tax revenue. How to balance the distribution between the two parties is worthy of study. This article elaborates the effective taxation of enterprises in construction industry from the following three aspects: the basic content of tax planning, the importance of effective tax planning and management of construction enterprises and the concrete methods of effective tax planning for construction enterprises.