伴随着市场经济的快速发展,国家的税收政策日益完善,在我国诸多类型的行业中,建筑业税收的缴纳一直以来都是国家税务征收中重要的组成部分。建筑业税务缴纳相关法律法规的不断完善决定了纳税人面临着愈来愈严峻的挑战,不仅要求增多了,且严格度也增强了。对于一项建筑工程来说,总包方的地位不仅特殊,且十分重要,由于目前我国建筑业总包方在工程管理的过程中和纳税方面仍然有许多问题存在,严重的会导致涉税风险的发生。本文针对涉税风险问题展开具体详细的分析,并提出相应的解决措施。 Along with the rapid development of market economy, the tax policy of our country is perfecting day by day. In many types of industries in our country, the payment of tax in the construction industry has always been an important part of the national tax collection. Continued improvement of relevant tax laws and regulations in the construction industry determines that taxpayers are facing more and more severe challenges. Not only the number of requests for tax increases but also the degree of strictness have also been enhanced. As to a construction project, the status of the general contractor is not only special, but also very important. At present, there are still many problems in the process of project management and tax payment in our country’s construction contractor, which will seriously cause tax risk happened. This article analyzes the tax-related risks in detail and puts forward corresponding solutions.