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摘 要

隨著我國稅收法規(guī)的不斷完善，使建筑企業(yè)納稅籌劃的空間逐漸降低，但只要存在納稅優(yōu)惠、納稅稅率差別，那么納稅籌劃將不會停，在全面稅收約束下的市場競爭環(huán)境中，建筑企業(yè)如何通過稅務(wù)籌劃，以期達(dá)到最大限度地降低稅收成本，提高效益的目的，就成了擺在建筑企業(yè)面前的一件大事?！岸悇?wù)籌劃”又稱“合理避稅”，是指以合法的手段和方式來達(dá)到減少繳納稅款的經(jīng)濟(jì)行為，即納稅人通過籌資、投資、收入分配、組織形式、經(jīng)營目的的事先安排、選擇和策劃，在合法的前提下，以稅收負(fù)擔(dān)最小化為目的的經(jīng)濟(jì)活動。合理避稅與偷漏稅是有本質(zhì)的區(qū)別，進(jìn)行合理避稅的人是尊重稅法的，利用了稅法的漏洞獲得了利益。因此稅務(wù)籌劃必須是合法的，至少是不違法的。進(jìn)行稅務(wù)籌劃，是以現(xiàn)行稅收法律法規(guī)為依據(jù)，在熟悉稅法規(guī)定的前提下，利用稅制構(gòu)成要素中的稅負(fù)彈性進(jìn)行稅務(wù)籌劃，選擇最優(yōu)的納稅方案在實(shí)際操作中注意并遵循以下事項(xiàng)進(jìn)行籌劃。結(jié)合我國當(dāng)前稅法有關(guān)規(guī)定和xx建工集團(tuán)的現(xiàn)實(shí)情況通過研究xx建工集團(tuán)現(xiàn)狀揭示建筑施工企業(yè)營業(yè)稅籌劃存在的問題，并提出相應(yīng)對策。在決定xx省建工集團(tuán)應(yīng)納營業(yè)稅額的兩個因素中，營業(yè)稅稅率籌劃空間比較少。在一般情況下，從稅率上籌劃的可能性很小，只有在特定條件下才腀@晌锘畝韻?。葰g刀鈐蛞榛畹枚?，经营双穻缮覑傛议价格，这给xx省建工集團(tuán)提供了稅收籌劃的空間。建筑業(yè)的稅收管理具有其復(fù)雜性和獨(dú)特性，相應(yīng)地也為稅收籌劃提供了空間。

關(guān)鍵詞 稅收籌劃 建筑施工企業(yè) 營業(yè)稅 籌劃方略
Abstract

With the constant improvement of China's tax laws to make room for construction enterprises decreased tax planning, but as long as the existence of tax concessions, tax rate differences, then the tax planning will not stop, full tax constrained market competition environment, building enterprises such as through tax planning to minimize tax costs to achieve, the purpose of efficiency, it becomes a priority in the construction business and prior to major events. "Tax Planning" also known as "Kai Li tax avoidance" refers to the referred law means and ways to reduce the economic behavior of paying taxes, that is, taxpayers through the financing, investment, income distribution, organization, and business purposes, the pre-arranged , selection and planning law in the context referred to the least tax burden into the purpose of economic activity. Tax avoidance and tax evasion mediated management is essentially different, to refer the person to respect reasonable tax avoidance, but their own expertise, use of loopholes in tax law benefits received. Prisoners must be referred to this tax planning law, at least not illegal. For tax planning, is based on current tax laws and regulations, in the familiar context of tax law, use tax form to claim the tax elasticity of tax planning, selecting the optimal tax program) in the practical operation of attention to follow for . To current sales tax rate multiplied by the applicable tax payable to calculate the current period. On a regular basis to pay sales tax. Business tax in the tax principle more simple. Amount of tax payable is equal to the taxable sales multiplied by the tax rate. Business in determining the tax payable by taxpayers in the two inmates claim. Less business tax rate provisions. In general. From the tax on the plan is unlikely. Diao only under certain conditions the prisoners claim to be planning. The turnover will have to be much more flexible. operation called double force to Negotiate the price. This gives taxpayers a tax planning space. And. The construction industry revenue management with its complexity and uniqueness. Accordingly also provides a space for the tax planning. This will combine the relevant provisions of China's current tax law and the Heilongjiang Construction Engineering Group of reality by studying the present situation reveals the Heilongjiang Construction Engineering Group Construction planning facilities and corporate business tax problems and put forward countermeasures.

Keywords Heilongjiang construction group Building construction Business tax Planning strategy