一、建安企业偷逃税的表现1．实行挂靠经营的建安企业，其主要业务收人是社会上的工程承包者挂靠其名而根据汇款额提取管理费和代扣税款，而挂靠单位向承建单位直接领取现金时不入账，致使部分应作工程收入的款项长期收人不入账，减少了营业税；另外一些行政、企事业单位在向承 First, Jian’an enterprises performance of tax evasion 1. The main business income of a construction-linked enterprise engaged in operation is that the project contractors in the society call on their name and withdraw their management fees and withholding taxes according to the remittance amount, and the affiliated units will not record the money when they receive the direct payment from the construction unit, Long-term income should be made for the proceeds of the project is not accounted for, reducing the sales tax; other administrative, enterprises and institutions in the commitment