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根据施工企业涉税业务的特点,税务筹划主要分营业税的税务筹划和所得税税务筹划两种,施工企业应充分利用税收优惠政策等制定有效的税收筹划方案和措施。面对当今激烈的市场竞争,企业自身税收筹划观念的树立显得越来越重要,从事房屋、公路、铁路和桥梁等土木工程生产的施工企业忽视税收筹划而付出代价的案例屡见不鲜。结合施工企业涉税业务的特点,针对目前施工企业常见的涉税业务和税收筹划内容进行分析,建议施工企业应充分利用税收优惠政策等制定有效的税收筹划方案和措施。
According to the characteristics of the tax-related business of construction enterprises, tax planning mainly consists of tax planning and income tax planning of business tax. Construction enterprises should make full use of preferential tax policies to formulate effective tax planning plans and measures. Faced with fierce market competition today, it is more and more important for enterprises to establish their own concept of tax planning. Cases of construction enterprises engaged in civil engineering such as production of houses, roads, railways and bridges neglect tax planning and pay the price are not uncommon. According to the characteristics of the tax-related business of construction enterprises, the author analyzes the common tax-related businesses and tax planning contents of construction enterprises and suggests that construction enterprises should make full use of preferential tax policies to formulate effective tax planning programs and measures.