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在我国建筑业蓬勃发展的今天,建筑施工项目的逐渐增多,促使施工企业间的竞争逐渐加剧,而建筑施工企业要想在激烈的市场竞争中获得优势,就需要在确保施工质量的基础上,实现有效的成本管控,以降低生产成本。建筑施工企业税收筹划是其实现有效成本管控的方式之一,因此,基于税收管理视觉下,建筑施工企业如何落实税收规划,亟待解决。本文基于税收管理视角下,对建筑施工企业税收筹划的合理构建展开了研究,以供参考。
In the vigorous development of construction industry in our country today, the construction projects are gradually increasing, which gradually aggravates the competition among construction enterprises. In order to gain the advantage in the fierce market competition, the construction enterprises must, on the basis of ensuring the construction quality, Achieve effective cost control, to reduce production costs. Tax planning of construction enterprises is one of the ways to achieve effective cost control. Therefore, under the vision of tax management, how to implement the tax planning of construction enterprises needs to be solved urgently. Based on the perspective of tax management, this paper studies the reasonable construction of tax planning for construction enterprises for reference.