建筑施工企业所得税的纳税筹划与减税增效探讨

Discussion on the Tax Planning and Tax Reduction and Efficiency Gains of Income Tax of Construction Enterprises

在我国企业税法制度不断完善与实施的背景下,各行业都需要在对新税法充分研究的基础上,实施新的纳税筹划工作,而建筑施工企业因为其业务的多样性和复杂性,其所得税的纳税筹划工作更为复杂,因此,论文研究了建筑施工企业的纳税筹划及其减税增效工作的开展。

Under the background of continuous improvement and implementation of enterprise tax law system in China, all industries need to carry out new tax planning work on the basis of full research on the new tax law, and construction enterprises have more complex tax planning work of income tax because of the diversity and complexity of their business. Therefore, the paper studies the tax planning of construction enterprises and the development of tax reduction and efficiency gains.