随着科技的发展、社会的进步和人民生活水平的提高,我国已将城市园林绿化的发展和水平提到保护生态平衡的高度来认识。园林绿化业务包含规划、造型设计、场地整理、种植花卉、林木、草皮、后期养护管理以及花卉租赁等,既涉及工程劳务,又涉及林木销售管护以及花卉租赁,在税收方面涉及营业税、增值税、企业所得税。笔者就园林绿化企业涉税问题作如下分析。一、从事绿化工程又销售货物的税务处理根据《国家税务总局关于印发〈营业税问题解答 With the development of science and technology, the progress of society and the improvement of people’s living standards, our country has made reference to the development and level of urban landscaping to protect the ecological balance. Landscaping business includes planning, design, site preparation, planting flowers, trees, turf, post-conservation management and flower leasing, which involve both engineering services and forest sales management and flower leasing. In terms of tax, sales tax and value added tax ,corporate income tax. The author of the landscaping business tax issues for the following analysis. First, the afforestation projects and sales of goods tax processing According to the "State Administration of Taxation on the issue of business tax answers