建安企业的成本是在“工程施工”科目中核算的。利改税后,有些建安企业便在“工程施工”科目上做文章,有意扩大未完施工,减少企业的利润总额,使国家的税收受到影响。其中有两种情况:一是企业有意占用国家的税金,抵补生产资金的不足。二是虽已完成了分部分项工程,可以 The cost of Jian’an enterprise is calculated in the “project construction” subject. After the tax reform, some Jian’an companies made a fuss about the “project construction” subject, intending to expand the unfinished construction, reduce the total profit of the company, and make the country’s tax revenue affected. There are two kinds of situations: First, companies intentionally occupy the state’s taxes and compensate for the lack of production funds. The second is that although some subprojects have been completed,