建筑施工企业营业税筹划方略（Business tax planning of construction enterprises）.doc

建筑施工企业营业税筹划方略（Business tax planning of construction enterprises） As one of the main subjects of business tax, construction enterprises should calculate their tax amount by turnover multiplied by the tax rate Pay the business tax rate, but relatively simple, there is little room for tax, but turnover is highly flexible, there is considerable Tax planning space. The author believes that Chinas current tax laws and regulations related to the status of construction enterprises, It can be planned from the following aspects. Use tax basis for planning Tax law stipulates that, in the construction, renovation and decoration works, regardless of how the settlement, turnover package Including the cost of the raw materials and other materials and power used in the works. Engaged in installation work, where installed If the value of the equipment is the value of the installation work, the turnover shall include the price of the equipment. In accordance with this regulation, the taxpayer may Through the plan to obtain the tax effect. According to the above provisions, for the former, whether it is labor contractor materials project or labor contract does not include material engineering The turnover shall include the cost of raw materials and other materials and power used in the works. However, contractors and contractors The biggest difference between non - packaging is whether the material supply is incorporated into the construction process of the construction enterprise. A worker Although the use of the same material, but because the supply of materials is different, the construction enterprise will inevitably count Tax varies according to. Construction units are generally directly from the market to buy, higher prices, will enable construction enterprises The tax base is too high, and the construction enterprise generally has long-term cooperation with the material supplier, and buys the material price Relatively cheap raw materials, this value is reduced directly included