挂靠经营模式建筑施工企业应对企业所得税查账征收策略  

Levying strategies on corporate responce to the audit of enterprise income tax for construction enterprises in the mode of affiliated operation

作　　者：王丽琴 WANG Li-qin(Fujian Caixi Construction Group Co.,Ltd,Shanghang,Fujian,364200,China)

机构地区：[1]福建才溪建设集团有限公司,福建上杭364200

出　　处：《闽西职业技术学院学报》2020年第3期55-58,共4页Journal of Minxi Vocational and Technical College

摘　　要：目前中小型建筑施工企业普遍采用挂靠经营为主、自主经营为辅的经营模式,企业所得税征管基本采用核定征收方式。税务部门要求营业额达到一定规模以上的建筑施工企业所得税在2021年底必须由核定征收转为查账征收。挂靠经营建筑施工企业应认真分析查账征收对生产经营的影响,积极探寻对策,加强企业管理和财务管控,规避税务风险,提高企业竞争力。At present,affiliated operation is the main operation mode of small and medium-sized construction enterprises,supplemented by independent management,and the enterprise income tax collection mode is basically verification collection.Tax authorities require that the income tax of construction enterprises with a turnover above a certain scale be levied by audit at the end of 2021 instead of by verification.Affiliated construction enterprises should seriously analyze the influence of audit of accounts on production and operation,actively explore countermeasures,strengthen enterprise management and financial control,avoid tax risks,and improve enterprise competitiveness.

关 键 词：建筑施工企业 挂靠经营 企业所得税 核定征收 查账征收 

分 类 号：F406.7[经济管理—产业经济] F812.42