施工企业跨区域承揽工程项目在促进资本、人员、技术等要素流动,提升全国各地的建筑质量和建筑水平,形成优胜劣汰公平竞争机制的同时,也带来了相应的税收管理问题。一是外地施工企业设立的分支机构是否具有办理本企业(总机构)涉税事项的资格和法律地位。分支机构坚持其具有主体 The project of cross-area contract for construction enterprises, while promoting the flow of capital, personnel, technology and other elements, improving the construction quality and construction level throughout the country and forming the fair competition mechanism for the survival of the fittest, it also brings about the corresponding problems of tax administration. First, whether a branch established by a foreign construction enterprise has the qualifications and legal status for handling tax-related matters of the enterprise (head office). Branches adhere to its main body