首页 | 本学科首页   官方微博 | 高级检索  
     检索      

浅谈施工企业营业税纳税筹划
引用本文:张艳霞.浅谈施工企业营业税纳税筹划[J].商业经济(哈尔滨),2012(23).
作者姓名:张艳霞
作者单位:大庆油田矿区服务事业部园林绿化公司,黑龙江大庆,163453
摘    要:纳税筹划是企业为达到延缓税负或减轻税收负担,充分利用税法中提供的一切优惠条件的合法经济行为。施工企业实施纳税筹划,主要是针对企业在营运过程中所发生的各种业务收益,采取合理、合法的技术手段进行节税筹划。施工企业只要纳税筹划得当,用好用足国家各种税收政策,可以合理合法地节税,并从中受益。

关 键 词:施工企业  营业税  纳税筹划

Tax Planning of Business Tax of Construction Enterprises
ZHANG Yanxia.Tax Planning of Business Tax of Construction Enterprises[J].Business Economy,2012(23).
Authors:ZHANG Yanxia
Abstract:Tax planning is the legitimate economic behavior which delays or reduces the tax burden by taking full advantage of the favorable terms of tax laws.The aim of tax planning of the construction enterprises is to reduce taxes by means of reasonable and lawful ways for various earning in the operating process.As long as the construction enterprises implement proper tax planning and make use of tax policies,they could benefit from reasonable and legitimate tax saving.
Keywords:construction enterprises  business tax  tax planning
本文献已被 万方数据 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号