摘要
分析了施工企业开展税收筹划的重要意义,针对施工企业的特点就如何做好税收筹划提出了解决的途径,指出了应当注意的相关问题,对施工企业有效开展税收筹划提高经济效益有着一定的指导意义。
This paper analyzes the importance of implementing tax planning in construction enterprise, proposes solution to do well tax planning in light of the characteristics of construction enterprise, and points out relevant problems should be noticed, which has a certain guide meaning for construction enterprise to promote economic benefits by effectively implementing tax planning.
出处
《山西建筑》
2006年第14期257-258,共2页
Shanxi Architecture
关键词
施工企业
税收筹划
税收成本
会计核算
construction enterprise, tax planning, tax costs, accounting