摘要
通过对钢结构施工企业的总成本构成、纳税环境的分析,应用纳税筹划思想,从民营钢结构公司的视角,侧重于增值税、营业税、所得税等税种纳税筹划,探讨如何有效降低钢结构施工企业的外部成本,以增强企业竞争力。
This thesis, through the analysis of steel structure construction enterprise＇s total cost and tax environment, the application of tax planning idea, mainly discuss how to effectively reduce steel structure construction enterprise＇s external costs to strengthen the competitiveness of the enterprises from the private steel structure construction enterprise＇s perspective. It focus on the tax planning of the value-added tax, sales tax and income tax and so on.
出处
《长春理工大学学报（社会科学版）》
2007年第5期31-33,49,共4页
Journal of Changchun University of Science and Technology（Social Sciences Edition）
关键词
钢结构施工企业
纳税筹划
外部成本
企业竞争力
steel structure construction enterprise
tax planning
external costs
the competitiveness of the enterprises
