| 施工企业税收筹划问题探讨 |
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| 引用本文： | 周仲冬.施工企业税收筹划问题探讨[J].山西建筑,2006,32(14):257-258. |
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| 作者姓名： | 周仲冬 |
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| 作者单位： | 中铁十二局集团资金调度中心,山西太原030024 |
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| 摘 要： | 分析了施工企业开展税收筹划的重要意义，针对施工企业的特点就如何做好税收筹划提出了解决的途径，指出了应当注意的相关问题，对施工企业有效开展税收筹划提高经济效益有着一定的指导意义。
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| 关 键 词： | 施工企业 税收筹划 税收成本 会计核算 |
| 文章编号： | 1009-6825（2006）14-0257-02 |
| 收稿时间： | 2006-01-21 |
Discussion on tax planning of construction enterprise |
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| ZHOU Zhong-dong.Discussion on tax planning of construction enterprise[J].Shanxi Architecture,2006,32(14):257-258. |
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| Authors: | ZHOU Zhong-dong |
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| Abstract: | This paper analyzes the importance of implementing tax planning in construction enterprise, proposes solution to do well tax planning in light of the characteristics of construction enterprise, and points out relevant problems should be noticed, which has a certain guide meaning for construction enterprise to promote economic benefits by effectively implementing tax planning. |
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| Keywords: | construction enterprise tax planning tax costs accounting |
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