华隆建筑安装公司的税务筹划研究目录
中文摘要 I
英文摘要 II
一 引言 1
（一）选题背景 1
（二）必要性研究 1
二 华隆建安公司的涉税简介 3
（一）公司背景简介 3
（二）公司经营业务范围 3
（三）华隆建安公司涉及的主要税种 3
1.营业税 3
2.增值税 4
3.企业所得税 4
4.城建税及教育税附加 5
5.印花税 5
6.城镇土地使用税 5
7.车船税 5
8.房产税 6
三 华隆建安公司的税务筹划 7
（一）营业税的税务筹划 7
1.利用计税依据进行税务筹划 7
2.通过不同税目进行筹划 8
3.对混合销售行为进行筹划 9
4.通过不同的合同订立人进行税务筹划 10
5.利用承包合同进行纳税筹划 10
6.利用纳税时间进行税务筹划 11
（二）企业所得税的税务筹划 12
1.缩小应税收入策略 12
2.膨胀成本费用策略 12
（三）印花税的税务筹划 15
（四）房产税的税务筹划 16
四 总结 17
参考文献 18
致 谢 19
摘 要
税务筹划要求筹划主体以正确的理论作为指导，更要其具备严密的逻辑思文、统筹谋划的能力，具备税收、会计、财务等专业知识，全面了解熟悉企业的筹资、经营、投资等业务情况及其流程，随时掌握税收政策变化情况，预测出不同的纳税方案，进行比较、优化选择，政教主任述职报告进而做出最有利的决策。
税务筹划大概从二十世纪90年代中叶才传入中国，随着我国经济的不断发展及税收环境的日渐改善，我国的税务筹划才渐渐步入正轨。由于建筑行业工程零散，点多面广，同行业竞争激烈，效益较差等特点，进行建筑安装行业的税务筹划是很必要的。本文来自&辣^文@论%文*网!原文请找腾讯#324,9114
因此，本文通过深入华隆建筑安装企业进行调查研究，从税务筹划的概念出发，将建筑安装业的特点和华隆企业的实际情况结合起来，将其涉及的税种如：增值税、营业税、企业所得税等进行税务筹划，并结合实际案例，最终达到税务筹划的目标，为华隆企业谋取更多的利润。
关键词：税务筹划 建筑安装 营业税 企业所得税
ABSTRACT
The tax affairs prepare the request preparation main body to take the instruction by the correct theory, wants it to have ability which the strict logical thinking, the overall plan plan, has the tax revenue, accountant, the finance and so on specialized knowledge, thorough understanding familiar service situations and the flow and so on enterprise's fund raising, management, investment, momentarily keep abreast of the tax policy change situation, forecast the different tax payment plan, carries on the comparison, the optimized choice, then makes the most advantageous decision-making.
The tax affairs prepared only then to spread to China probably from the 1990s middle period, developed and the tax revenue environment day after day improvement unceasingly along with our country economy, our country's tax affairs prepares only then gradually to straighten out. Because the construction profession project is scattered, selects broad, the same profession competition is intense, the benefit is bad and so on characteristics, carries on construction and installation the profession the tax affairs preparation is very essential.
Therefore, this article through penetrates Hualong construction and installation the enterprise to conduct the investigation and study, construction and installation's industry characteristic and the Hualong Enterprise's actual situation will unify, will involve the categories of taxes it for example: The increment duty, the business tax, the enterprise income tax and so on carry on the tax affairs to prepare, and unifies the actual case, achieves the goal which finally the tax affairs prepare, seeks more profits for the Hualong Enterprise.
Key words: Tax planning；Construction and installation；Business tax；Income Tax2692