沙石料是建筑企业耗用的主要材料之一,且工程施工用量很大,属于资源税征税范围。按照《资源税暂行条例》规定:收购未税矿产品的,以收购单位为法定扣缴义务人,即建筑施工企业应当在收购沙石料时代扣代缴资源税。但是,近年来,由于沙石料采购市场混乱,疏于管理,纳税人纳税意识淡薄,税收征管存在漏洞,建筑施工企业收购沙石料普遍存在漏扣漏缴资源税问题,主要表现在:一、建筑施工企业收购使用沙石料以白条或非正规发票入账,建筑企业不扣缴资源税,又给税务机关追缴增 Sand stone is one of the main materials consumed by construction enterprises, and a large amount of construction work, belong to the tax scope of resource tax. Pursuant to the Provisional Regulations on Resources Tax, if the non-tax mineral products are acquired, the acquisition unit shall be the statutory withholding agent, that is, the construction enterprise should withhold the resource tax in the acquisition of the aggregate. However, in recent years, due to the chaos and neglect of the management of sand and stone procurement market, the taxpayers’ low awareness of tax payment and the existence of loopholes in tax collection and administration, the problems of leakage and omission of resources tax on the acquisition of sand and stone by building construction enterprises are mainly manifested in the following aspects: , Construction and construction enterprises to use the acquisition of sand and gravel or irregular invoices, construction companies do not withhold resource tax, but also to the tax authorities to recover