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近些年,在我国社会经济不断发展的背景下,建筑行业发展速度较快。建筑行业具有施工周期长,风险高和施工技术性强等特点,因此建筑企业缴纳所得税需要统筹安排。通过纳税统筹可以发挥国家优惠税收政策的作用,在合理统筹的基础上将税收成本降到最低,从而减轻企业的经济负担。笔者根据相关工作经验,主要探究建筑企业所得税纳税统筹的相关问题,供大家参考和借鉴。
In recent years, with the continuous development of social economy in our country, the construction industry has been developing rapidly. The construction industry has the characteristics of long construction period, high risk and strong technical construction, so the construction enterprises need to make overall arrangements for the payment of income tax. Through tax co-ordination can play the role of national preferential tax policies, in a reasonable co-ordination on the basis of the tax costs will be reduced to a minimum, thus reducing the financial burden on enterprises. The author based on relevant work experience, mainly to explore the construction enterprises income tax co-ordination related issues for your reference and reference.