摘要
随着我国税收制度的不断完善,企业被推向了全面税收约束下的市场竞争环境中。企业如何进行税收筹划,以期达到最大限度地降低税收成本,提高效益,已经成为了企业领导及财务人员面临的一件大事。本文以建筑施工企业为核心,在认识该行业生产经营特点的基础上进行系统分析,提出施工企业进行纳税筹划的方法和切入点。
Along with our country tax system unceasing development,the enterprise is pushed to competition environment that is bound by the comprehensive tax systems.How does the enterprise carry on the tax planning in order to achieve maximum benefit and the tax-cost's decrease?It has already become an enterprise's important matter.The thesis takes the construction enterprise as an example and proposes the tax planning methods basing on analyzing its management characteristic.
出处
《长春工程学院学报(社会科学版)》
2006年第4期42-45,共4页
Journal of Changchun Institute of Technology(Social Sciences Edition)
关键词
施工企业
纳税筹划
会计政策
construction enterprise
tax planning
accounting policy