一、建筑安装业流转税中的“管涌”现象在我国现行税制中,对建筑安装业是征收营业税的。营业税属于地方税,收入稳定,计税简便,在计划经济向市场经济转轨的过渡时期,有利于保障地方财政收入稳定增长,促进国民经济的发展。但是,随着市场经济的逐步建立,其漏洞也日益明显,主要表现 First, the construction and installation industry turnover tax “pipe” phenomenon In our current tax system, the construction and installation industry is levying business tax. Business tax is a local tax with stable income and simple tax calculation. During the transition period from a planned economy to a market economy, it is conducive to ensuring the steady growth of local revenue and promoting the development of the national economy. However, with the gradual establishment of a market economy, its loopholes are also becoming increasingly clear and mainly manifested