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摘要：近年来，在市场经济环境和税制环境不断发展变化的背景下，我国站在纳税人角度关于纳税筹划的理论与实践均获得较大的发展。纳税筹划日渐成为提升企业竞争力的重要手段之一。而对建筑企业而言，建筑市场供大于求的状态，使得建筑企业竞争日趋激烈。要在竞争中取胜，企业就必须降低成本。在原材料，人工都上涨的情况下，进行纳税筹划是很必要的。但是，由于国家制定的税收政策具有一定的普遍性，很少针对某一行业或企业而量身打造，面对数量众多且变化频繁的税收政策，纳税人感觉无所适从；而琳琅满目的纳税筹划方案，对于具体的行业也缺乏实用性和操作性。因此，研究自身行业相关的纳税筹划方法和税收风险管理具有十分重大的意义。
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本论文从纳税筹划的基本理论和思想出发，强调基于建筑企业业务流程研究纳税筹划的必要性。通过对建筑企业业务特点和涉税情况的分析，将税收筹划与建筑企业业务流程的关键环节进行联系，综合运用文献研究法、比较分析法、流程图等方法，归纳了各环节的纳税筹划方案，并分析了税收筹划风险管理。6707
关键词：建筑企业；纳税筹划；业务流程；风险研究；
Discussion on construction enterprise tax planning
Abstract: In recent years, the market economy environment and the tax environment evolving context, China's stand on the taxpayer's tax planning perspective on both theory and practice for a larger development. Tax planning to enhance the competitiveness of enterprises is becoming an important means. While the construction enterprises, construction market oversupply state, making construction companies become increasingly competitive. To win in the competition, companies must reduce costs. In raw materials, labor have risen circumstances, tax planning is necessary. However, due to tax policy formulated by the state has a certain universality, rarely for any profession or business tailored, face numerous and frequent changes in tax policy, the taxpayer at a loss; while an array of tax planning schemes, for specific industry also lacks practicality and maneuverability. Therefore, the study's own industry-related tax planning and tax risk management approach has great significance.
In this paper, the basic theory and tax planning goals and objectives, emphasizing research-based construction business processes need tax planning. By building their business characteristics and tax-related analysis of the situation, the tax planning and building the key business processes to contact the integrated use of literature research, comparative analysis, flow charts and other methods, summarized the various aspects of tax planning schemes .
Keywords: Construction enterprise; Tax planning; Business Process; Risk ;
目 录
绪 论 1
一、纳税筹划概述 2
（一）纳税筹划的概念2
（二）纳税筹划的概念辨析3
（三）纳税筹划的目标3
（四）纳税筹划的基本思想4
1、流程再造思路 5
2、缔结契约的思路 5
3、合理转化思想 5
二、建筑企业的业务特点和涉税情况 6
（一）建筑企业概述6
（二）建筑企业的分类6
（三）建筑企业的特点7
（四）建筑企业相关税种的特点8
（五）建筑企业业务流程9
三、建筑企业初创阶段纳税筹划 10
（一）企业组织结构形式的纳税筹划 10
（二）企业筹资方式的纳税筹划 11
四、建筑企业工程承接与施工管理阶段的纳税筹划 15
（一）合同签订的纳税筹划 15
1、工程承包合同15
2、施工企业总分包合同 16
3、建筑材料购买合同 16