在税收检查中，发现建筑安装行业在纳税申报方面存在一些问题。其一，工程峻工只列预收帐款；不作工程结算收入。企业在工程款未全部结算前，对取得的部分工程收入款长期在预收款中挂帐，只在结转工程结算收入申报纳税，使税款出现滞后现象。其二，将工程收入记入应付帐款，隐 In the tax inspection, found that the construction and installation industry in tax reporting there are some problems. First, the construction work only pre-paid accounts; not for engineering settlement income. Before the project payment is fully settled, some enterprises have made some long-term collection of receipts in advance in the project receipts, and only declare and pay taxes on the settlement revenue of the carry-over projects so that the tax payment lags behind. Second, the project income credited to accounts payable, hidden