一、目前施工安装类集体企业税收筹划存在的问题(一)税收筹划认识不够尽管在日常工作中存在税收筹划这个概念,但从实践中还存在认识有误区、全员参与意识不强的现状。首先,企业经营管理层对税收筹划的关注不足,没有从整体经营成果的角度考虑税收筹划(见图1),当涉及到税收筹划问题时,认为这是内部财务人员应履行的职责,不能将其作为一项系统性的工作放到足够的高度;其次,基层操作人员 First, the current construction and installation class corporate tax planning problems (A) insufficient tax planning Although there is tax planning in the daily work of this concept, but there are still misunderstandings in practice, full participation in the status quo is not strong sense. First of all, the management of the enterprise does not pay enough attention to the tax planning and does not consider the tax planning from the perspective of the overall operating results (see Figure 1). When it comes to the issue of tax planning, it considers it a duty that the internal financial staff should perform. As a systematic work on a sufficient height; Second, the grassroots operators