建筑安装企业(以下简称“建安企业”)一直是税务机关税收征管的难点,主要是由建安企业的行业特点决定的。建安企业收入确认难,收入不能按照合同正常结算,于是很多企业的常规做法是收到钱再开票缴税,造成未按照规定时间缴税。而不按照纳税义务发生时间缴税,一旦被税务机关检查发现,就要面临缴纳滞纳金甚至罚款的风险。本文通过案例,分析建安企业纳税义务发生时间确认可能产生的涉税风险。一、建安企业纳税义务发生时间的确认原则 Construction and installation enterprises (hereinafter referred to as “Jian’an Enterprise”) have been the tax authorities tax collection and management difficulties, mainly by the Jian’an enterprises decided by the characteristics of the industry. Jian’an corporate income recognition is difficult, the normal income can not be settled in accordance with the contract, so many companies practice is to receive money and then invoice tax, resulting in not in accordance with the prescribed time tax. Instead of paying taxes in accordance with the tax liability occurs, once the inspection by the tax authorities found, it is necessary to face the risk of late fees and fines. This article analyzes the possible tax-related risks arising from the confirmation of the time when the tax liability of Jian’an Enterprise is confirmed. First, Jian’an corporate tax liability confirmation time when the principle