商业性矿产资源勘查项目中营业税筹划

Working up Business Tax with regard to Commercial Mineral Resources Exploration Projects

地勘单位商业性矿产资源勘查项目越来越多,其间的涉税问题也随之增多。减轻税负,提高效益,进行税收筹划是一个有效的途径。根据国家的税收规定,结合实例,商业性矿产资源勘查项目税收筹划,主要是工程施工分包的税收筹划,资源技术开发(服务)的税收筹划。地勘单位在税收筹划时,应当先树立诚信纳税意识,在税法规定的范围内,依法进行税收筹划,以降低税负、提高效益。切不可滥用税务政策,误入偷税漏税的歧途。

As the commercial mineral resources exploration projects of geological prospecting units has become more and more,the number of tax issues is growing.Therefore,this paper argues that the effective way is to reduce tax burden,increase profits and tax planning.The tax planning of commercial mineral resources exploration projects mainly include:construction subcontracting,resources exploitation technology.It proposes that the geological prospecting units should set up the awareness of faithful taxpaying;within the scope of the provisions of the tax law,carry on the tax revenue preparation in accordance with law so as to reduce tax burden and increase profits;by no means should we abuse tax policy and fall into a wrong path of tax evasion.