工程挂靠实质上是自然人或企业利用企业法人的独立人格和资质获得自身难以取得的交易信用,以此规避国家法律政策对其业务、税收等方面的限制。这种行为构成对合法社会关系或者社会秩序的违反,是一种违法行为,挂靠人和被挂靠人之间的关系不应受到法律保护。 In fact, natural engineering or business use of the independent personality and qualifications of corporate entities to obtain their own trade credit is difficult to obtain, in order to avoid the national laws and policies on its business, tax and other restrictions. Such behavior constitutes a violation of lawful social relations or social order and is a violation of law. The relationship between a linked person and a linked person should not be protected by law.