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According to Nanjing Jinling purification Engineering Co. particularity , combined with the relevant state tax laws , from the following two aspects of decontamination Ltd. Nanjing Jinling conduct business tax planning :

针对施工所用原材料的筹划。税法规定，纳税人从事建筑、修缮、装饰工程作业，无论与对方如何核算，营业额均包括工程所用的原材料及其他物资和动力价款。但是，包工包料与包工不包料是不同的，最大分歧点是是否将材料的供应纳入建筑企业的施工过程中，不同的材料供应渠道，会有不同的计税依据。建设单位往往会直接从市场上购买，价格较高。

( One ) the raw materials used for construction planning . Tax law, taxpayers engaged in the construction , repair, decoration engineering work , no matter how with each other Accounting, turnover includes works with raw materials and other materials and energy price . However , labor and materials and not-included are different , the biggest point of disagreement is whether to include the supply of building materials during the construction of enterprises , different materials supply channels have different tax basis . Construction unit will often buy directly from the market , the price is higher.

而对于施工企业，节约成本才能提高利润，这些企业会严格控制材料的预算开支，与一些材料的供应商保持长期的合作关系，降低购进的原材料的价格，并且会提高原材料及其他材料的使用率。因此，针对施工所用原材料的税收筹划可以通过改变原材料购买方的办法，来降低营业额，从而达到节税的目的。

For construction companies , cost savings in order to increase profits , these companies will be strictly controlled materials budget expenditures , with some material suppliers to maintain long-term relations of cooperation, reduce the purchase price of raw materials , and will improve the use of raw materials and other materials rate . Therefore, the raw materials used for the construction of tax planning can change the way the purchaser of raw materials to reduce turnover, so as to achieve the purpose of tax saving .

According to the theory , Nanjing Jinling decontamination Ltd. main business revenue in 2010 , there is a revenue comes from foundation projects in the sea , in 2010 confirmed the main business income of 50 million yuan, after verification , which is a contracting not-included projects, of which , the contract price contract revenue recognized in 2010 $ 290,000 , and the other materials required for the works purchased by China sea project contractor , in 2010 the price of 21 million yuan. Price after the closing of decontamination Ltd. Nanjing Jinling sales tax payable on this project = 500,000 yuan * 3% = 1.5 million. After getting to know , if this is a labor and materials contracts , construction materials required for decontamination by the Nanjing Jinling Co., Ltd. to provide at this time, decontamination Ltd. Nanjing Jinling understand the market , and materials suppliers to maintain good long-term partnerships with 19 million price can buy the raw materials needed at this time , the total price of 48 million on this project , decontamination Ltd. Nanjing Jinling business tax payable = 480,000 yuan * 3 % = 14,400 yuan to 00,600 yuan tax savings . Thus, in practice, decontamination Ltd. Nanjing Jinling should strive to contract labor and materials to create maximum benefit.

( Two ) the planning for rental equipment . Construction companies often lack the construction task , in order to improve company efficiency in the use of construction equipment , construction equipment will subcontract or subcontract to other companies , so the signing of an economic contract is signed or signed lease contract mechanical subcontract labor to cautious. " Business Tax " states: construction and installa