建筑企业的税务筹划研究

摘    要
利用税收政策对企业进行调控，使国民经济朝着良好的态势发展，是一个难题。建筑业作为国民经济的支柱、宏观调控的主要对象，与之相关的调控可谓是牵一发而动全身。因此，通过税务筹划来减轻税收负担，无疑是该行业降低成本，提高竞争力的一个行之有效的方法。
为了更好的研究建筑企业的税务筹划问题，首先，从理论入手，阐述了税务筹划的概念、目标、前提条件、作用以及税务筹划的业务特点及涉税情况，为龙建公司的税务筹划研究奠定了一个主基调。然后，根据建筑企业的现状对建筑企业的税务筹划方案进行研究，从涉及的主要税种角度进行了税务筹划的方案设计。最后，对龙建公司的税务筹划方案进行设计，以实例说明税务筹划研究对企业的重要性。以期为建筑企业开展税务筹划工作提供有益借鉴。

关键词：建筑业；税务筹划；税务筹划方案设计
Tax Planning of Construction enterprises
Abstract
   Use of tax policy on corporate regulation and control of the national economy towards the development of good posture is a problem.Construction industry as a pillar of the national economy, the main target of macro-control, relating to the regulation can be said to affect the situation as a whole. Therefore, by tax planning to reduce the tax burden, no doubt the industry reduce costs and improve the competitiveness of an effective method.
   In order to better study the problem of construction enterprises in tax planning, first of all, starting from theory to explain the concept of tax planning, objectives, prerequisites, function and operational characteristics of tax planning and tax-related cases, Long established as the tax planning of the company laid a master tone. Then, according to the status of the building construction business enterprise program of tax planning, from the main taxes related to tax planning point of view of program design. Finally, build the company's tax planning long program designed to study examples of tax planning the importance of the enterprise. To carry out tax planning for the construction companies provide a useful reference work.
 
Key words: Construction; tax planning; tax planning program design

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