在日常财务工作中,某些建筑施工企业财务人员常忽视合同的重要性而不订立施工合同,或虽订立合同却拒不向税务稽查人员提供检查,以便在纳税环节上做文章。一份合同看似是企业内部经营活动、经营管理中的一个小环节、一个小问题,然而,细加剖析,就发现这一小问题却隐藏着大量的税收隐患。 In the daily financial work, some financial officers of construction enterprises often ignore the importance of the contract without entering into a construction contract, or refuse to provide tax inspectors with a contract to conclude a contract in order to make a fuss about tax payment. A contract seems to be a small part of business activities, management and operation of a company, a minor problem. However, careful analysis reveals that there is a large hidden tax hidden hidden in this small problem.