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组织形式的多样性。建筑企业有很多组织形式，适用的税收制度也呈现多样性，因此可以通过组织形式的转换来节税。企业100％控股分公司和企业100％控股子公司的适用所得税的条件是不同的：分公司条件下，企业合并纳税，总分公司之间可相互弥补损益；子公司条件下，企业不能合并纳税，损益不可以相互抵消。也就是说，税率相同时，前者的税负远小于后者。因此，建筑企业可以设立合适的组织形式，从而进行更好的税收筹划。

The diversity of organizational forms . There are many forms of organization construction companies , the applicable tax system also showed diversity , it can be converted through the organization in the form of tax savings . 100% holding subsidiary companies 100% owned subsidiary and corporate income tax applicable conditions are different : the branch conditions, corporate consolidated tax , the total loss between branch can complement each other ; subsidiary conditions, companies can not consolidated tax , profit or loss can not cancel each other out . In other words , the tax rate is the same, the former is far less than the tax burden on the latter. Therefore, construction companies may establish appropriate forms of organization, for better tax planning .

经营方式的多样性。我国税法规定，建筑企业既涉及营业税，又涉及增值税时，需要分开核算，不分开核算的一律征收增值税，17％的增值税税率远大于3％营业税税率，相应的教育费附加和城市建设维护税也会增加，最终导致企业整体税负加重。

Operation diversity. Our tax law, construction companies involved in both the business tax , also involves the VAT , you need separate accounts , no separate accounting of all value added tax of 17% VAT rate greater than 3% sales tax rate , the corresponding additional education and urban construction maintenance tax will increase , resulting in their overall tax burden increased.

Tax elements of diversity . Tax form factor refers to the basic elements of a country's tax system , including the taxpayer , taxable objects , items, tax rates , tax aspects , tax deadline , tax concessions , illegal treatment , including taxpayers , tax object and the rate of the tax system fundamentals , diversification and tax rates levied on tax planning for the enterprise provides external objective conditions .

The diversity of the tax authority . Approved by the tax authorities have the right to tax , tax inspection authority and illegal punishment three kinds of economic powers . Tax authorities in the course of their duties , tax complexity and diversity of taxes to the tax authorities tend to bring a certain discretion , arrange for the enterprise to provide a tax-efficient external space , reducing the tax-related risks.

Nanjing Jinling purification Engineering Co., Ltd. is a professional engaged in foundation engineering construction engineering company. Foundation and foundation contractor has two qualifications. Founded in 2008 with a registered capital of 15 million yuan , the existing staff of 100 people in the book all types around , the company has strong technical management strength, existing up to 20 intermediate grade , junior titles in more than 70 people , two or more construction division up to 15 people.The company has a complete set of professional construction machinery and equipment , to undertake foundation class and medium-sized projects in recent years, the company has undertaken a number of medium-sized construction projects , the annual output value reached 250 million , of which two representative projects include Jinling Hotel renovation project , Deji Plaza phase II , Wuhan, China City Commercial Street project , Tianjin Yuhe peak Plaza project , mussels Huai Expressway Project , Suning Appliance Plaza project , Suning Riverside apartment project , Fortune Plaza proj