随着营改增改革的不断推进,建筑行业正经历着前所未有的机遇和转折。一方面,由于改革倒逼,管理日益规范,非法分包、转包现象得到了一定程度的遏制;另一方面,不可避免地也存在钻改革空子,造成税款跑冒滴漏的现象发生,特别是在借、顶资质现象不能完全根除的情况下,企业会以各种各样的理由,要求对所承建的工程项目结算款进行债权转让,导致税款异地管理难度加大,出现了偷逃税款 With the reform and reform of the camp, the construction industry is experiencing unprecedented opportunities and turning points. On the one hand, due to the reform forced the management of increasingly standardized, illegal subcontracting, subcontracting has been a certain degree of containment; the other hand, inevitably there are also drilling reform loopholes, resulting in the phenomenon of tax leaking, especially Under the circumstance that borrowing and top qualifications can not be completely eradicated, the enterprise may, for various reasons, request the transfer of claims on the settlement of construction projects undertaken, resulting in the difficulty in managing the tax off-site and the evasion of tax evasion paragraph