摘要
当前,企业在发展进程中,进行科学有效的纳税筹划不仅能提升企业的综合竞争力,还能减轻企业的税务负担.文章分析了建筑企业纳税筹划方案的实施现状,发现建筑企业存在纳税筹划认知不足、信息系统建设水平不高、纳税筹划水平不高、缺乏对纳税筹划的有效监督及缺乏对纳税筹划相关政策的应用等问题,并提出了提高经营者的税法认知,整合ERP系统,制定全方位的纳税筹划战略,提升纳税筹划水平,提升纳税筹划风险防范能力及善用税务政策、强化纳税筹划等措施,以期为建筑企业开展纳税筹划工作提供参考.
At present,in the development process of enterprises,scientific and effective tax planning can not only enhance the comprehensive competitiveness of enterprises,but also reduce the tax burden of enterprises.This paper analyzes the implementation status of the tax planning scheme of construction enterprises,and finds that there are some problems in construction enterprises,such as lack of awareness of tax planning,low level of information system construction,low level of tax planning,lack of effective supervision of tax planning and lack of application of relevant policies of tax plannings,and puts forward some measures,such as improving operators'awareness of tax law,integrating ERP system,formulating omni-directional tax planning strategy,improving the level of tax planning,improving the risk prevention ability of tax planning,making good use of tax policy,strengthening tax planning,aiming to provide reference for construction enterprises to carry out tax planning.
作者
高伟峰
GAO Wei-feng(CSCEC)
出处
《当代会计》
2022年第18期116-118,共3页
Contemporary Accounting
关键词
建筑企业
纳税筹划
税收政策
construction enterprises
tax planning
tax policy
