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一、建筑安装业税收上存在的问题。 （一）人力资源黑洞。随着税收征管改革的不断深入,细心的人们会发现,建筑安装业已极大程度地耗费了税务机关的人力;（二）纳税申报黑洞。建筑安装业在纳税申报上存在的问题,是各行业中最为罕见的:一是材料价款不申报纳税,二是市场价与定额价的差额不纳税,三是只按合同价纳税,而不按实际结算价纳税,四是账簿不健全的
First, the construction and installation industry tax problems. (A) human resources black hole. With the deepening reform of tax collection and administration, attentive people will find that the construction and installation industry has greatly consumed the manpower of the tax authorities; and (2) the tax black hole. Construction and installation industry tax reporting problems that exist in the industry is the most rare: First, the material price does not apply for tax, the second is the difference between the market price and fixed price tax, the third is only the contract price tax, rather than by The actual settlement price tax, Fourth, the book is not sound