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随着我国市场经济建设的不断繁荣,建筑市场发展朝气蓬勃。建筑安装企业作为建筑市场的主体,不仅要把握发展壮大的历史机遇,更要在日趋激烈的建筑市场竞争中建立现代化企业经营管理模式,遵循市场规律和国家各项法律、法规制度,苦练内功,诚信经营,以实现企业社会价值最大化为企业发展目标。本文首先阐述了流转税角度下建筑安装企业纳税筹划的基本理论、意义及对特别注意的问题进行分析,最后对解决策略作出了简要探讨。
With the constant prosperity of the market economy in our country, the construction market is flourishing. As the main body of the construction market, construction and installation enterprises should not only grasp the historic opportunity for growth but also establish a modern enterprise management mode in the increasingly fierce competition in the construction market. Following the laws of the market and all laws, regulations and systems of the state, , Integrity management, in order to achieve maximum corporate social value for the development of enterprises goals. This paper firstly elaborates the basic theory and significance of the tax planning of construction and installation enterprises under the circulation tax and analyzes the problems that pay special attention to it. At last, it makes a brief discussion on the solution strategy.