我国税收法规目前正处于改革转型时期,在当前建筑行业快速发展的今天,面对建筑市场的激烈竞争,要依法节税,就必须了解当前建筑企业的税收优惠政策。如何正确理解和合理运用各项税收优惠政策,有效防止重复纳税,降低税收成本已成为当务之急。 At present, China’s tax laws and regulations are in the process of reform and transformation. In the current rapid development of the construction industry, facing the fierce competition in the construction market, we must understand the current preferential tax policies for construction enterprises in order to save tax according to law. How to correctly understand and make reasonable use of various preferential tax policies to effectively prevent double taxation and reduce tax costs has become a top priority.