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随着建筑市场竞争的日益激烈,建筑企业获取的利润空间越来越小。为了保障企业在合法的范围内取得最大化的税后收益,企业应当重视企业所得税税收筹划工作,并将税收筹划作为财务管理的重要内容。本文就建筑企业实施企业所得税税收筹划的必要性和可行性进行分析,并提出税收筹划的具体实施方案,期望对建筑企业合法合理避税,有效减轻税负有所帮助。
With the increasingly fierce competition in the construction market, profit margins for construction companies are getting smaller and smaller. In order to ensure that enterprises can obtain maximized after-tax benefits within the legal scope, enterprises should attach importance to the tax planning of enterprise income tax and make tax planning an important part of financial management. This paper analyzes the necessity and feasibility of implementing the enterprise income tax planning in construction enterprises, and puts forward the concrete implementation plan of tax planning. It is expected that it will be helpful to the construction enterprises to legal tax avoidance effectively and to reduce the tax burden effectively.