风险导向下“营改增”后的建筑服务行业税收管理模式研究

Abstract:How to provide effective collection and management of building services across regions in the construction industry has always been a difficult point for the tax authorities.The characteristics of the construction industry，such as difficult to monitor the progress of the schedule due to long period，affiliation or subcontracting partly or wholly operation mode，the policy design and current collection management system might bring a series of tax risks to the construction industry management.This paper takes the analysis of the risk of construction industry as a breakthrough point，based on the large data information of Guangzhou，analyzes the existing risks and puts forward some solutions to further improve the level and quality of collection and management.

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