xx省建工集团的营业税现状及筹划方略毕业论文.doc

毕业论文，本人书写论文多年，上传作品为毕业合格作品，完整内容。格式标准，22000字左右。介绍：
摘 要

随着我国税收法规的不断完善，使建筑企业纳税筹划的空间逐渐降低，但只要存在纳税优惠、纳税税率差别，那么纳税筹划将不会停，在全面税收约束下的市场竞争环境中，建筑企业如何通过税务筹划，以期达到最大限度地降低税收成本，提高效益的目的，就成了摆在建筑企业面前的一件大事。“税务筹划”又称“合理避税”，是指以合法的手段和方式来达到减少缴纳税款的经济行为，即纳税人通过筹资、投资、收入分配、组织形式、经营目的的事先安排、选择和策划，在合法的前提下，以税收负担最小化为目的的经济活动。合理避税与偷漏税是有本质的区别，进行合理避税的人是尊重税法的，利用了税法的漏洞获得了利益。因此税务筹划必须是合法的，至少是不违法的。进行税务筹划，是以现行税收法律法规为依据，在熟悉税法规定的前提下，利用税制构成要素中的税负弹性进行税务筹划，选择最优的纳税方案在实际操作中注意并遵循以下事项进行筹划。结合我国当前税法有关规定和xx建工集团的现实情况通过研究xx建工集团现状揭示建筑施工企业营业税筹划存在的问题，并提出相应对策。在决定xx省建工集团应纳营业税额的两个因素中，营业税税率筹划空间比较少。在一般情况下，从税率上筹划的可能性很小，只有在特定条件下才腀@晌锘亩韵蟆Ｈ欢刀钤蛞榛畹枚啵娇梢悦嬉榧鄹瘢飧鴛x省建工集团提供了税收筹划的空间。建筑业的税收管理具有其复杂性和独特性，相应地也为税收筹划提供了空间。

关键词 税收筹划 建筑施工企业 营业税 筹划方略
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