随着我国税收法规的不断完善,使企业纳税筹划的空间逐渐降低,但只要存在纳税优惠、纳税税率差别,那么纳税筹划将不会停止。而建筑施工企业的纳税数额很大,相应地加大了其建筑成本,不利于企业的经济利益,因此,税收筹划就显得尤为重要。本文阐述了建筑施工企业的务实操作的几项原则,并提出了相应的税收筹划措施。 As China’s tax laws and regulations continue to improve, so that business tax planning space gradually reduced, but as long as there is tax concessions, tax rate differences, then the tax planning will not stop. However, the construction enterprises pay a large amount of taxes, correspondingly increase their construction costs, which is unfavorable to the economic interests of the enterprises. Therefore, tax planning is particularly important. This article expounds several principles of pragmatic operation of construction enterprises and puts forward corresponding tax planning measures.