建筑施工招投标及工程实施环节经常涉及“甲供材”问题,而实务中“甲供材”操作又有多种变化方式,建筑工程的甲乙双方由此产生不同的纳税义务和相关问题。本文试图对“甲供材”中双方的涉税关键问题和税收风险加以梳理,尤其是明晰了施工方针对甲供材业务应如何开具建筑业发票问题,提醒征纳双方予以关注。 Construction bidding and engineering implementation often involve “A material ” issue, and in practice “A material ” operation has a variety of changes in the way, the construction of the A and B parties resulting in different tax obligations and Related questions. This paper attempts to sort out the tax-related issues and tax risks of both parties in the “A Supply Material”, especially clarifying how to issue the invoices for the construction industry for the construction material supply business, reminding both parties to pay attention.