近年来，随着建筑行业的迅速发展，建筑行业营业税作为地方收入的一个重要来源，日益受到各级政府的高度重视．但是由于多种因素的干扰，建筑行业营业税的征管相当困难，税源流失比较严重，已经成为地税部门征管的一个难点．根据几年来税收检查的实践体会，笔者想就建筑行业营? In recent years, with the rapid development of the construction industry, the business tax in the construction industry, as an important source of local income, has been paid more and more attention by all levels of government. However, due to the interference of many factors, the construction industry business tax collection and management is very difficult, the loss of more serious tax sources, land tax authorities have become a difficult collection and management. According to several years of tax inspection experience, I would like to build the construction industry camp?