目前建筑施工行业竞争日益激烈,利润空间进一步被压缩,企业提高利润的手段不断减少,要提高企业竞争力,在既定利润空间下,合理合法的进行税务筹划是有效的途径。建筑施工企业通过适当的避税和节税以最大程度的降低企业税负,对企业发展经营有重要意义。 At present, the competition in the construction industry is fiercer and the space for profit is further compressed. The means for enterprises to increase their profits are decreasing. To enhance the competitiveness of enterprises, it is an effective way to make tax planning reasonable and lawful under the established profit margin. Building construction enterprises through the appropriate tax avoidance and tax savings to minimize the corporate tax burden on the development and operation of enterprises of great significance.