税改后建筑企业面临的税务风险及其管控

Tax Risks Faced by Construction Enterprises After Tax Reform and Its Control

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。

Under the background of deepening the reform of fiscal and taxation system,the change from verification collection to audit collection aimed at construction enterprises has been implemented across the board.Electronic invoice has achieved full coverage,the fourth phase of the golden tax will be online operation.The supervision means of tax authorities and the functions of the early warning and evaluation system are constantly strengthened,and the tax environment of construction enterprises is more severe.According to the analysis of the current actual situation,the tax risk control of construction enterprises after tax reform is an important task for enterprises.Starting from the concepts of tax risk management,this paper discusses the tax-related risks of the main types of enterprises,studies the problems existing in the current tax risk management of construction enterprises,and puts forward strategies to optimize tax risk management based on the problems,aiming to promote the construction enterprises to improve the level of tax risk management,effectively avoid tax risks,and cope with the current tax reform environment.