摘要
建筑企业为了寻求企业发展,都在不断地进行跨地区作业,各地税收政策直接影响了施工企业的纳税成本。为此,建筑企业应加强内部税务管理、进行税收策划、降低纳税成本、规避税务风险、增强企业竞争能力。本文主要是以企业价值最大化为目标,根据施工企业的特点,利用施工地点税收征管差异,合理、合法避税,以达到降低企业税务风险目的。
To seek for development,construction enterprises make continuous effort to conduct trans-regional operation. The regional tax policies determine their tax costs. Therefore,construction enterprises should strengthen their internal management,make tax planning,reduce tax cost,avoid tax risks and improve their competiveness. To maximize enterprise value,the paper makes full use of the regional taxing difference to avoid tax properly and legally so as to reduce enterprise tax risks.
出处
《铁道建筑技术》
2014年第12期82-85,共4页
Railway Construction Technology
关键词
施工企业
纳税管理
跨地区施工
税收政策差异
construction enterprise
tax payment management
trans-region construction
tax policy difference