Study on Application of Tax Planning to Construction Enterprise
The construction enterprise bears various tax expenditures in many aspects, such as management, financing, investment and earnings distribution, etc. On account of low management level, the major construction enterprises only undertake fairly heavy tax burden passively or take violating means including tax fraud whose risk is extreme high to pay less tax while not only reasonable but also legitimate tax planning that can lighten tax burden or defer paying tax isnt valued; some enterprises dont know how to start with and operate tax planning although they realize importance of tax planning. This paper researches how the construction enterprise applies tax planning from various directions in the frame of chinas current tax law in order to guide enterprise to pay tax according to law and use tax policy and institution actively to lighten tax burden and add net profit and cash flows.
Construction enterprise Tax burden Tax planning
LI Xiuhua
School of management, Hartrin Institute of Technology. Harbin, Heilongjiang. 150001
国际会议
2003 International Conference on Construction & Real Estate Management(2003 建设与房地产管理国际会议)
哈尔滨
英文
344-346
2003-11-20（万方平台首次上网日期，不代表论文的发表时间）