| 施工企业营业税税收筹划方案解析 |
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| 引用本文： | 徐蕾.施工企业营业税税收筹划方案解析[J].山西建筑,2007,33(9):244-245. |
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| 作者姓名： | 徐蕾 |
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| 作者单位： | 中铁十五局集团第五工程有限公司,河南,洛阳,471002 |
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| 摘 要： | 介绍了税收筹划的概念与特点,从四个方面阐述了如何对施工企业营业税进行税收筹划,并通过实例进行了说明,以达到使企业税收成本降到最低,实现企业、国家、社会多赢等目的。
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| 关 键 词： | 施工企业 营业税 税收筹划 |
| 文章编号： | 1009-6825(2007)09-0244-02 |
| 修稿时间： | 2006-12-12 |
On tax planning scheme of sales tax of construction enterprise |
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| XU Lei.On tax planning scheme of sales tax of construction enterprise[J].Shanxi Architecture,2007,33(9):244-245. |
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| Authors: | XU Lei |
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| Abstract: | This paper introduces the definition and characters of tax planning,illustrates the method to carry out tax planning of construction enterprise's sales tax from four aspects,and illustrates it with a practical example,in order to lower enterprise's tax cost to the lowest and achieve the purposes of all-win among enterprise,state and society. |
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| Keywords: | construction enterprise sales tax tax planning |
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