摘要
从建筑企业入手,就其参与的PPP项目税务筹划工作展开深入研究,结合税收优惠政策明确建筑施工企业PPP项目整体税务筹划方案。进一步结合具体性PPP项目,分阶段、分税种对案例项目的税务筹划过程予以分析。通过理论与实践相结合,为建筑施工企业提供最优的税务筹划方案,以确保预期收益。
Starting from the construction enterprises,this paper makes an in-depth study on PPP project tax planning work,and defines the overall tax planning scheme of PPP project of construction enterprises in combination with tax preferential policies.Further,introduces specific PPP projects and analyzes the tax planning process of the case project by stages and taxes.Through the combination of theory and practice,provides the best tax planning scheme for construction enterprises to ensure the expected income.
作者
赵辉
ZHAO Hui(Huaxin College,Hebei University of Geosciences,Shijiazhuang 050700,China)
出处
《建筑经济》
北大核心
2021年第5期17-20,共4页
Construction Economy
