当前,随着市场竞争的日趋激烈和管理制度的不断规范,小型工程施工企业的成本和风险也在加大。本文从小型施工企业常涉及的增值税、营业税、企业所得税入手,探讨了纳税筹划的方法,以降低税赋成本,实现企业效益最大化。 At present, with the increasingly fierce market competition and the continuous regulation of the management system, the cost and risk of small construction enterprises are also on the rise. This article starts with value-added tax, business tax and enterprise income tax, which are often involved in small-scale construction enterprises. The paper discusses the methods of tax planning in order to reduce the tax burden and maximize the profit of enterprises.