税改后建筑企业面临的税务风险及其管控.pdfVIP

中小企业管理与科技

\ManagementTechnologyofSME

税改后建筑企业面临的税务风险及其管控

TaxRisksFacedbyConstructionEnterprisesAfterTaxReformandItsControl

樊泽苗

(山西恩特基础工程有限公司，太原030006)

FAZe-miao

(ShanxiEnteFoundationEngineeringCo.,Ltd.,Taiyuan030006,China)

【摘要】在财税体制改革深化背景下，针对建筑企业的核定改查账全面推行，电子发票全覆盖，金税四期即将上线运行，税务机关的监管

手段和预警评估系统功能不断加强，建筑企业所处的税务环境较为严峻。就目前实际情况来分析，税改后建筑企业的税务风险管控是企

业的重要任务。论文从税务风险管理概念入手，讨论企业主要税种的涉税风险点，研究当前建筑企业税务风险管理存在的问题，并且结

合问题提出优化税务风险管理的策略，旨在推动建筑企业提高税务风险管理水平，有效规避税务风险，应对当前的税改环境。

【Abstract】Underthebackgroundofdeepeningthereformoffiscalandtaxationsystem,thechangefromverificationcollectiontoaudit

collectionaimedatconstructionenterpriseshasbeenimplementedacrosstheboard.Electronicinvoicehasachievedfullcoverage,thefourth

phaseofthegoldentaxwillbeonlineoperation.Thesupervisionmeansoftaxauthoritiesandthefunctionsoftheearlywarningandevaluation

systemareconstantlystrengthened,andthetaxenvironmentofconstructionenterprisesismoresevere.Accordingtotheanalysisofthecurrent

actualsituation,thetaxriskcontrolofconstructionenterprisesaftertaxreformisanimportanttaskforenterprises.Startingfromtheconcepts

oftaxriskmanagement,thispaperdiscussesthetax-relatedrisksofthemaintypesofenterprises,studiestheproblemsexistinginthecurrent

taxriskmanagementofconstructionenterprises,andputsforwardstrategiestooptimizetaxriskmanagementbasedontheproblems,aimingto

promotetheconstructionenterprisestoimprovetheleveloftaxriskmanagement,effectivelyavoidtaxrisks,andcopewiththecurrenttax

reformenvironment.

【关键词】税改;建筑企业;税务风险;管控

[Keywords]taxreform;constructione