印花税是对在我国境内设立、领受应税凭证的单位和个人,在经济活动和经济交往中书立、领受的凭证征收的一种税。对企业来说印花税是小税种,但是建筑企业由于涉及合同金额大、种类多,同时随着目国内建筑市场的繁荣,建筑企业快速发展,建筑企业印花税的支出也水涨船高,而印花税的纳税筹也被从多企业关注。本文主要结合施工企业应税项目的特点,简要提出几种筹划方案。 Stamp duty is a kind of tax levied on vouchers issued and accepted in economic activities and economic exchanges between units and individuals that have set up and received taxable receipts in our country. Stamp duty is a small tax for enterprises, but due to the large amount and variety of contracts involved in the construction industry, with the rapid growth of the domestic construction market and the rapid growth of construction enterprises, expenditure on stamp duty on construction enterprises has also risen. Taxpayers’ taxpayers From many businesses concerned about. This article mainly combined with the characteristics of construction enterprises taxable projects, briefly proposed several planning programs.