- I - 中文摘要 目前，由于我国部分企业欠缺对纳税筹划的正确认知，因此致使纳税筹划在 实际发展中受到诸多阻碍。科学合理的纳税筹划可以帮助企业优化管理水平，还 可以为企业带来直接的经济利益。在产业结构调整的宏观背景下，建筑业发展如 火如荼。“营改增”之后，建筑业企业相对制造业企业来说纳税税种较为简单，主 要涉及增值税、所得税等税种。虽然税种较少，但纳税数目相对较多，对企业的 利润产生了较大的影响，建筑业企业开展纳税筹划可以在一定程度上降低经营成 本，提高企业利润。如何加强建筑业企业的纳税筹划意识，提高纳税筹划水平是 摆在建筑业企业面前的一个重要课题。 本文以P公司作为具体研究对象，以P公司的实际纳税状况为基础，分析了P 公司纳税筹划的现状及存在的问题。以纳税筹划相关理论作为依据，结合P公司 实际的纳税特点，提出了P公司的纳税筹划策略。通过选择计税方式、工程成本 的采购供应商、工程款的结算方式，对增值税进行纳税筹划。针对P公司的实际 情况提出了简易计税方式、成本供应开具专票、分期付款进行工程款结算等措施， 达到对增值税的筹划目的。同时提出了企业所得税、房产税和印花税等税种的纳 税筹划方法，从而帮助P公司节约税费支出，增加税后利润。最后提出了纳税筹 划风险防控和顺利开展纳税筹划的保障措施。本文针对建筑业企业的特点提出的 纳税筹划措施能为其他建筑企业的纳税筹划活动提供借鉴。 关键词：纳税筹划；增值税；企业所得税；建筑业企业 黑龙江大学硕士学位论文 - II - Abstract At present, due to the lack of correct understanding of tax planning in some enterprises in China, tax planning is hindered in the actual development. Scientific and reasonable tax planning can help enterprises optimize the management level, but also can bring direct economic benefits for enterprises. Under the macro background of industrial structure adjustment, the construction industry is in full swing. After the "replacing business tax with value-added tax", the tax categories of construction enterprises are relatively simple compared with manufacturing enterprises, mainly involving value-added tax, income tax and other taxes. Although there are few types of taxes, the number of taxes is relatively large, which has a great impact on the profits of enterprises. The tax planning of construction enterprises can reduce the operating costs and improve the profits of enterprises to a certain extent. How to strengthen the awareness of tax planning of construction enterprises and improve the level of tax planning is an important issue in front of construction enterprises. This paper takes P company as the specific research object, based on the actual tax situation of P company, analyzes the current situation and existing problems of tax planning of P company. Based on the theory of tax planning, combined with the actual tax characteristics of P company, this paper puts forward the tax planning strategy of P company. Through the selection of tax calculation method, procurement supplier of project cost and settlement method of project payment, the tax planning of value-added tax is carried out. According to the actual situation of P company, this paper puts forward some measures, such as simple tax calculation method, special bill for cost supply, project payment settlement by installment, etc., so as to achieve the purpose of value-added tax planning. At the same time, it puts forward tax planning methods of enterprise income tax, real estate tax and stamp tax, so as to help P company save tax expenses and increase after tax profits. Finally, the paper puts forward the risk prevention and control of tax planning and the guarantee measures for the smooth development of tax planning. According to the characteristics of construction enterprises, the tax planning measures put forward in this paper can provide reference for tax planning activities of other construction enterprises. Keywords：Tax payment preparation; Increment duty; Enterprise income tax; Construction enterprise 目录 - III - 目录 中文摘要 ........................................................................................................................... I Abstract ........................................................................................................................... II 绪论 .................................................................................................................................. 1 一、研究的背景 ...................................................................................................... 1 二、研究的目的和意义 .......................................................................................... 2 （一）研究目的 .............................................................................................. 2 （二）研究意义 .............................................................................................. 3 三、国内外研究现状 .............................................................................................. 4 （一）国外研究现状 ...................................................................................... 4 （二）国内研究现状 ...................................................................................... 6 （三）国内外研究现状评述 .......................................................................... 9 四、研究内容及研究方法 .................................................................................... 10 （一）研究内容 ............................................................................................ 10 （二）研究方法 ............................................................................................ 12 第一章 相关概述及理论基础 .................................................................................... 13 第一节 纳税筹划概述 .......................................................................................... 13 一、纳税筹划的产生与发展 ........................................................................ 13 二、纳税筹划的方法和特点 ........................................................................ 14 三、纳税筹划的目标 .................................................................................... 17 四、纳税筹划的风险 .................................................................................... 18 第二节 相关理论基础 .......................................................................................... 20 一、契约论 .................................................................................................... 20 二、信息不对称理论 .................................................................................... 21 三、博弈论 .................................................................................................... 22 本章小结 ................................................................................................................ 22 黑龙江大学硕士学位论文 - IV - 第二章 P公司纳税筹划现状分析 ............................................................................. 23 第一节 P公司概况介绍及财务现状分析 ........................................................... 23 一、P公司简介 ............................................................................................. 23 二、P公司组织机构设置与人员安排 ......................................................... 24 三、P公司财务状况 ..................................................................................... 25 第二节 P公司纳税筹划现状及问题 ................................................................... 25 一、P公司纳税情况 ..................................................................................... 25 二、P公司纳税筹划现状分析 ..................................................................... 28 三、P公司纳税筹划存在的问题 ................................................................. 29 四、P公司纳税筹划问题成因分析 ............................................................. 29 第三节 提升P公司纳税筹划效果的可行性分析 .............................................. 31 一、纳税人定义上的可变通性 .................................................................... 31 二、课税对象金额的可调整性 .................................................................... 31 三、税率上的差别