所得税作为企业各项税金的重要支出,一直是各个企业所关注的重点,而降低所得税的税负也是所有企业期望的目标。作为施工企业,如何合理的进行税收筹划,将直接影响企业所得税的降低,对提高企业的利润起到至关重要的作用。 Income tax, as an important expenditure of all kinds of taxes, has always been the focus of every enterprise. The tax burden of reducing income tax is also the target of all the enterprises. As a construction enterprise, how to carry out the tax planning reasonably will directly affect the reduction of the enterprise income tax and plays a crucial role in raising the profit of the enterprise.