关于提供建筑服务企业的税务筹划分析的几点思考

Some Thoughts on the Analysis of Tax Planning of Enterprises Providing Construction Service

建筑业作为国民经济发展中非常重要的行业,其情况复杂,涉及税种税目繁多,因其涉及多样复杂的组织架构、经营模式、采购模式,且随着建筑业进行营改增改革,新的增值税改革相关政策出台,对企业进行财务管理、税务管理等各个方面都将带来较大影响和严峻挑战。涉税风险趋于复杂,加强财务管理及税务筹划,将有利于企业避免相关涉税风险,提升经济效益。论文从多方面进行建筑企业税务筹划分析。

Construction industry as a very important industry in national economic development,the situation was complex,involving tax taxable items is various.Because it involves a variety of complex organizational structures,business modes and procurement modes,and with the reform of replacing business tax with value-added tax in the construction industry,new policies related to value-added tax reform are introduced,which will bring great influence and severe challenges to enterprises in financial management and tax management and other aspects.Tax-related risks tend to be complex.Strengthening financial management and tax planning will help enterprises avoid related tax-related risks and improve economic benefits.The paper analyzes the tax planning of construction enterprises from many aspects.