上海11选5分布走势图

最新揭秘!建筑业被挂靠方的三大风险及化解方法


GUAKAO”ZHIZAIJIANZHUYELINGYU,YIGESHIGONGQIYEYUNXUQITAQIYEHUOZHEGEREN(GETIGONGSHANGHUHEQITAYOUJINGYINGXINGWEIDEZIRANREN)ZAIYIDINGQIJIANNEISHIYONGZIJIQIYEMINGYIDUIWAICHENGJIEGONGCHENGDEXINGWEI。

YUNXUTARENSHIYONGZIJIMINGYIDEQIYEWEIBEIGUAKAOQIYE,XIANGYINGDESHIYONGBEIGUAKAOQIYEMINGYICONGSHIJINGYINGHUODONGDEQIYEHUOGEREN(GETIGONGSHANGHUHEQITAYOUJINGYINGXINGWEIDEZIRANREN)WEIGUAKAOREN。XIANSHIZHONGCUNZAIDALIANGDEZHANGWOLEYIDINGSHEHUIGUANXIZIYUANDEQIYEHUOZHEGEREN,TAMENYAOMEWANQUANMEIYOUSHIGONGZIZHI,YAOMEJINYOUZHUANYEFENBAOZIZHIHUOLAOWUFENBAOZIZHI,HUOZHEJINYOUDIJIBIEDEZONGCHENGBAOSHIGONGZIZHI,GENBENWUFACANYUGAODENGJIZIZHISHIGONGQIYECAINENGRUWEIDEGONGCHENGTOUBIAO。“GUAKAO”XIANXIANGYINCIERCHANSHENG。


ZAISHIJISHISHISHI,BEIGUAKAOQIYEZAITOUBIAOGUOCHENGZHONGSUOXUJIAONADETOUBIAOBAOZHENGJIN,YIJIZHONGBIAOHOUXUYAOJIAONADELVYUEBAOZHENGJINHUOYINXINGLVYUEBAOHANSUOXUZIJIN,JUNYOUGUAKAORENFUZECHOUCUOBINGYIBEIGUAKAOQIYEMINGYIJIAONA,GUAKAORENXUXIANGBEIGUAKAODESHIGONGQIYEJIAONAYIDINGSHUEDE“GUANLIFEI”JICHENGDANXIANGYINGDESHUIFEI。YIDANBEIGUAKAODESHIGONGQIYEYUGUAKAORENDACHENGSUOWEIHEZUOXIEYI,ZEBEIGUAKAOQIYEYIZIJIMINGYIDUIWAIDINGLIZONGCHENGBAOSHIGONGHETONGYIJIBANLIYOUGUANSHOUXU,DANBEIGUAKAOQIYEJIBENBUDUISHIJISHIGONGHUODONGSHISHIGUANLI,HUOZHESUOWEI“GUANLI”YEJINJINTINGLIUZAIXINGSHISHANG,HUOZHEXIANGZHENGXINGDIPAIJIGEGUANLIRENYUAN。SHUANGFANGQIANDINGDEHEZUOXIEYIYIBANHUIYUEDINGBEIGUAKAOQIYEBUCHENGDANGONGCHENGDEGONGQI、ZHILIANGJIANQUANZEREN,QIEYOUGUAKAORENZIFUYINGKUI。

“挂靠”在施工领域普遍存在,主要涉及到业主方、被挂靠企业和挂靠企业三方主体。如果控制不好将会给不同主体带来不同的潜在风险。本文主要从被挂靠企业角度进行风险分析。

《YINGYESHUIGAIZHENGZENGZHISHUISHIDIANSHISHIBANFA》GUIDING,DANWEIYICHENGBAO、CHENGZU、GUAKAOFANGSHIJINGYINGDE,CHENGBAOREN、CHENGZUREN、GUAKAORENFASHENGYINGSHUIXINGWEISHI,CHENGBAORENYIFABAOREN、CHUZUREN、BEIGUAKAORENMINGYIDUIWAIJINGYINGBINGYOUFABAORENCHENGDANXIANGGUANFALVZERENDE,YIFABAORENWEINASHUIREN;FOUZEYICHENGBAORENWEINASHUIREN。ZHEIGEGUIDINGXUYAOZHUYILIANGGEGUANJIANDIAN:YISHICHENGBAO、CHENGZUHEGUAKAOSUIRANCHENGYINBUTONG,DANZAINASHUIZHUTICHULISHANGSHIYIZHIDE;ERSHIKANYISHEIDEMINGYIJINGYING,JIUYISHEIZUOWEINASHUIZHUTI。


一、被挂靠企业财务风险


1、资金风险

YOUYUGUAKAODANWEIYIBEIGUAKAODANWEIMINGYIQIANDINGHETONG,JIBEIGUAKAODANWEIYINGZUOWEIHETONGZHUTI,ZAISHIGONGCHENGGUOCHENGZHONG,SHOUQUDAOGONGCHENGKUANSHI,XUYAOBEIGUAKAODANWEICAIWURENYUANRENZHENSHENHEGONGCHENGJINDUQINGKUANG,HEDUIFAPIAOKAIJUQINGKUANGJIYISHOUYIFUQINGKUANG,QUEBAOHUISHOUZIJINDEZHUNQUEXING。ZAIZHIFUCAILIAO、RENGONGFEIDENGKUANXIANGSHI,SUIRANGUAKAOQIYESHISHIJISHISHIZHE,DANBEIGUAKAODANWEIFUYOUZHIJIEJIFUZEREN。RUOCUNZAIZHIFUHUOZHETUOQIANRENGONGGONGZIDENGQINGKUANGERBEIQISUSHI,JIANGKENENGCHUXIANZHANGHUZIJINBEIDONGJIEQINGKUANG,BUDANYINGXIANGZHANGHUZHENGCHANGSHIYONG,ZHANGHUZIJINHAIKENENGBEIQIANGXINGHUAZHUAN,YONGYIQINGCHANGGUAKAOFANGQIANFUKUAN。

FENGXIANFANGFANCUOSHI,DUISUOGUAKAODEXIANGMUJINXINGZHUANHUSHEZHI,BABEIGUAKAOQIYEYUZIJIZHENGCHANGZHANGHUJIESUANFENKAI,SHELIFANGHUOQIANG,DANDUKAILIYINXINGZHANGHUYONGYUGUAKAOXIANGMUJIESUAN,GUAKAOXIANGMUCHUXIANFENGXIANSHIBUZHIYUYANGJIBEIGUAKAOQIYEQITAXIANGMU。GUIMOJIAODADEJIANZHUQIYEKEYISHELICAIWUJIESUANZHONGXINHUONEIBUYINXING,GUAKAOXIANGMUZAIFUKUANSHIXIANKAIJUNEIBUJIESUANDANJU,DAOZIJINZHONGXINHUANQUDUIWAIJIESUANZHENGSHIPIAOJU,JIFANGBIANGUAKAODANWEIJIESUAN,YOUNENGKONGZHIZIJINZHIFUFENGXIAN,BAOZHENGBEIGUAKAOQIYEDEZIJINANQUAN。

2、财务核算风险

YIBANQINGKUANGXIA,GUAKAOQIYEMEIYOUZIZHIHUOZHEZIZHIDABUDAOBIAOZHUN,GUIMOXIAO,HESUANNENGLIJIAOCHA,SHENZHILIANZHUANYEDECAIWURENYUANDOUWEIPEIBEI,ZAICAIWUHESUANFANGMIANKENENGHUICUNZAIKEMUBAWOBUZHUN,KEMUSHEZHIHUNLUAN,HESUANNEIRONGBUGUIFANDENG,SHOURUCHENGBENJIEZHUANBUANWANGONGBAIFENBIFAQUERENYUJIEZHUAN,BAOBIAOSHUJUBUJULIANXUXINGYUKEBIXING。

FENGXIANFANGFANCUOSHI:BEIGUAKAOQIYEYINGYAOQIUGUAKAOQIYEANZHENGCHANGCAIWUHESUANJINXINGGUIFANCHULI:YAOQIUGUAKAOQIYEPEIBEIZHUANYEDECAIWURENYUANHUOZHEYOUDAIZHANGGONGSIDAIGUAN,YAOQIUGUAKAOFANGCONGFAPIAOKAIJU,BAOXIAOLIUCHENG、GEXIANGYEWUCAIWUZILIAO,PIAOJUTIGONG,CAILIAOCAIGOU、ZICHANCAIGOU、GONGCHENGKUANZHIFUDENGFUJIANHEBAOXIAODANJUYUGUAKAOGONGSITONGYI,HUIJIKEMUHESUANNEIRONG,CAIWUBAOBIAOGESHIYUSHANGBAONEIRONGTONGYI,CAIWUHESUANYUGUAKAOGONGSICAIWUZHIDUTONGYI。GUAKAOQIYEWEIPEIBEICAIWURENYUANDE,QIFUKUANSHIPIAOJU、DANZHENG、FUJIAN、QIANZHANGDENGSHENHEWUWUHOU,TONGBENGONGSIXIANGMUTONGYIYEWUCHULI,FENXIANGMUHESUAN。

PIAOJUJIAOJIESHI,ZHIZUOPIAOJUJIAOJIEDAN,SHUANGFANGQIANZIQUERENJIAOJIEPIAOJUZHONGLEI、JINE,BINGDINGQIHEDUIPIAOJUZHONGLEIYUJINE,BIANYUHESUANGUAKAOXIANGMUCHENGBENFEIYONGJILIRUNJISUAN。


二、被挂靠企业税收风险


1、增值税及其他他税种风险

① 一般纳税人

YIBANNASHUIRENKEYIYIBANJISHUIYEKEYIJIANYIJISHUI,RUOXUANZEYIBANJISHUI,ZEKEDIKOUJINXIANGSHUIE,DANJINXIANGSHUIEDIKOUPIAOJUYAOQIUYANGE,ZHUANYONGFAPIAOXIANGMUBIXUKAIJUQIQUAN,SHIWUZICHANCAIGOUYAOYOUCHURUKUDANJU,ZIJINLIU、FAPIAOFUKUANHEYEWULIUYAOSILIUHEYI,JIANXIAODIKOUFENGXIAN。SHOUDAODAEZHUANYONGFAPIAOYIDINGYAOCHAYANDUIFANGBAOSHUIHUOJIAOSHUIPINGZHENG,YIFANGXUKAI。YIDISHIGONGYAOBANLIKUAQUYUSHESHUISHIXIANGBAOGAO,ZAISHIGONGDIYUJIAOSHUIKUAN,ZAIQIYEZHUCESHIDINASHUISHENBAO,FOUZEJIANGSHOUDAOZHUGUANSHUIWUJIGUANCHUFA。

② 小规模纳税人或一般纳税人简易计税

XIAOGUIMONASHUIRENHUOYIBANNASHUIRENJIANYIJISHUIDE,SHOUDAODEFENBAOPIAOJUYAOYOUBEIZHULAN,FOUZEWUFACHAENASHUI。YIDISHIGONGHUOSHOUDAOYUSHOUKUANYAOYUJIAOZENGZHISHUI、JIAONACHENGJIANSHUIJIJIAOYUFEIFUJIA、JIAONAYINHUASHUI,DAIKOUDAIJIAOGESHUI。


2、所得税风险

A、GUAKAOFANGWEIFUKUANFANGBIAN,WANGWANGYIGERENZHANGHUZHIFUGONGCHENGKUAN、CAILIAOKUAN、RENGONGGONGZI,WANGWANGZIJINLIU、FAPIAOLIU、YEWULIU、HETONGBUTONGYI,ZAOCHENGSILIUBUYIZHI,WUFAZHENGMINGYEWUZHENSHIXING,CUNZAIQIANZAIDESUODESHUISHUIQIANKOUCHUFENGXIAN。

B、WUFAPIAO,YOUYUCAIGOUQUDAO、CAIGOUGUIMODENGYUANYIN,HENDUOCAILIAOFEI、RENGONGFEIWUFAQUDEFAPIAO,BAITIAORUZHANGQINGKUANGJIAODUO,ZAOCHENGSUODESHUIQIANWUFADIKOU,CUNZAIQIANZAIDESUODESHUISHUIQIANKOUCHUFENGXIAN。

C、PIAOJUBUHEGUI,YOUYUCAIWURENYUANQUESHIHUOZHEYEWUSUYANGBUGAO,DUISHOUDAODEFAPIAOZHENWEIBIANBIEBUQING,RONGYISHOUDAOJIAPIAOHUOXINXIBUQUANDEBUHEGUIFAPIAO,SUODESHUIQIANWUFAKOUCHU,CUNZAIQIANZAIDESUODESHUISHUIQIANKOUCHUFENGXIAN。

D、BAOXIAOSHOUXUBUQIQUAN,CAILIAOWUCHURUKUSHOUXU,WUYUNFEIDANJU。RENGONGFEIWUJIESUANDANJU,ZAOCHENGZHENGJULIANBUZU,CUNZAIQIANZAIDESUODESHUISHUIQIANKOUCHUFENGXIAN。


3、税务处罚风险

ZAISHUISHOUZHENGGUANFANGMIAN,ANZHAOXIANGGUANSHUISHOUZHENGCEGUIDING,YIBEIGUAKAOFANGDUIWAIJINGYINGBINGYOUBEIGUAKAOFANGCHENGDANXIANGGUANFALVZERENDE,BEIGUAKAOFANGJIUSHIZENGZHISHUIDEFADINGNASHUIYIWUREN。GUAKAOFANGWEILEJINLIANGJIANSHAOGONGCHENGXIANGMUJINGYINGSUODEYINGJIAONADEQIYESUODESHUI,KENENGCHUXIANZENGJIACHENGBENZHICHU、YINMANXIAOSHOUSHOURUDEQINGKUANG,ZHEIYISHUISHOUFENGXIANSHIJIZHUANJIAJILEBEIGUAKAODANWEI。YIDANBEISHUIWUBUMENCHACHUJIANGANTOUSHUITAOSHUIDECHULI,YOUBEIGUAKAODANWEICHENGDANXIANGYINGDECHUFA。

FANGFANCUOSHI:BEIGUAKAOQIYEYINGYAOQIUGUAKAOQIYEGUIFANPIAOJUYAOQIU,YANGEFUKUANZHIDU,YANGUANZHANGHUZHIFUYUPIAOJUHEGUIXING,ZUODAOJIANPIAOFUKUAN。


三、利润取走风险


GUAKAOXIANGMUDEGUAKAOFANGWEILEDADAOSHAOJIAOSHUISHENZHIBUJIAOSHUIDEMUDE,CAIQUDECHANGYONGSHOUDUANZHIYIJIUSHIJIADAZHICHU,CONGERHUOQUGENGDADEJINGYINGLIRUN。(1)GUAKAOFANGZAIXIANGCAILIAOGONGYINGSHANGCAIGOUCAILIAOSHI,YAOQIUCAILIAOGONGYINGSHANGDUOKAICAILIAOFAPIAO,XUZENGCAILIAOCHENGBEN。(2) GUAKAOFANGYUCAILIAOXIAOSHOUSHANGQIANDINGXUJIADECAIGOUHETONG,RANHOUDAODANGDISHUIWUBUMENDAIKAIFAPIAO,BINGJIANGFAPIAONADAOBEIGUAKAODANWEIBAOZHANG。(3) GUAKAOFANGYAOQIULAOWUPAIQIANGONGSIHUOJIANZHULAOWUGONGSIDUOKAILAOWUFAPIAOCONGERZENGJIARENGONGCHENGBENDENG。GUAKAOFANGXUJIAKAIPIAORONGYIDAOZHIBEIGUAKAODANWEIMIANLINZENGZHISHUIFAPIAOXUKAI(DI)DESHUISHOUFENGXIANYIJIGENGYANZHONGDEXUKAI(DI)ZENGZHISHUIFAPIAODEFALVFENGXIAN。YOUYUKAIPIAODESUIYIXING,GUAKAOFANGSHOUDAOPIAOJUHOU,RUOYINRENGONGFEIYUCAILIAOFEIPIAOJUBILISHIHENG,LIRUNLVPIANDI,YINQISHUIWUJIGUANGUANZHU,JIANGHUIDAILAIZHUDUOSHUIWUFENGXIAN。


四、风险化解


1、承包经营

JIANGGUAKAOFANGSHIBIANWEICHENGBAOJINGYING,CHENGBAOJINGYINGZHONGDECHENGBAORENJIKEYISHIGEREN,YEKEYISHIWUZIZHIHUODIZIZHIDESHIGONGQIYE,DANWULUNSHINAYILEI,JUNSHIGONGKAITOUMING,CHENGBAORENHESHIGONGQIYEYINGJIUXIANGMUCHENGBAOSHIXIANGQIANSHU《GONGCHENGXIANGMUCHENGBAOXIEYI》,YUEDINGSHUANGFANGQUANLIYIWUHECHENGBAOSHIXIANGJIFEIYONG;TONGCHANGQINGKUANGXIA,SHIGONGQIYEQUDEGUDINGDEWUFENGXIANHUIBAO,ERCHENGBAORENZUOWEISHIJISHISHIZHEYAOQIUQUDESHENGYUHUIBAO;SHIGONGQIYEJIUQUDEDEGONGCHENGKUANZHENGCHANGJIAONAZENGZHISHUIHEQIYESUODESHUI;ANZHAOYUEDINGJIANGCHENGBAOLIRUNFENPEIJICHENGBAOREN,CHENGBAORENWUXUZAICIJIAONAZENGZHISHUI,ZHIXUYAOJIAONASUODESHUI;RUGUOCHENGBAORENWEIGEREN,YINGANZHAO“GERENCHENGBAOJINGYINGSUODE”JIAONAGERENSUODESHUI,RUGUOCHENGBAORENWEIQIYE,YINGZHENGCHANGBINGRUDANGQIYINGNASHUISUODEEJIAONAQIYESUODESHUI。

2、转包

JIANGGUAKAOZHUANWEIZHUANBAO,DANSHUISHOUFENGXIANYOUSUOJIANGDI。SHUISHOUFENGXIANGENGRONGYIJIEDINGHEFENGE,SHUISHOUFENGXIANZAIYIDINGFANWEINEIGENGKEKONG。DANZHUANBAOWEIBEIJIANZHUFA,SHUBUHEFAXINGWEI,SHUIWUFENGXIANSUIJIANXIAOLE,DANFALVFENGXIANJIADA,BEIGUAKAOFANGYINGSHENYONG。

3、分公司

LIYONGFENGONGSIMOSHIZHUANHUASHIGONGDANWEIDEGUAKAOMOSHIYESHIYIZHONGCHULIGUAKAODEFANGSHI,ZHEIZHONGFANGSHIJIANGZENGZHISHUIFENGXIANKONGZHIZAIFENGONGSIFANWEINEI,ZHICUNZAISUODESHUIHUIZONGJIAONAFENGXIAN。DANDUIFENGONGSIYEWUHESUANNENGLITICHULEGENGGAOYAOQIU,YAONENGZHUNQUEHESUANGEXIANGSHUIJIN。FENGONGSIBUSHIDULIDEFALVZHUTI,FENGONGSIJINGYINGFENGXIANHEFALVFENGXIANTONGZONGGONGSIWUFAWANQUANFENLI。DUIGUAKAOGONGSI,ZHINENGJIAQIANGJIANGUAN,TIGAOGUANLISHUIPING,YIGUIBIFENGXIAN。

总结:


GUAKAOFANGSHIZAISHIGONGLINGYUJIAOCHANGJIAN,ZUOWEIBEIGUAKAOQIYE,RUOWEIDUIGUAKAOQIYEJINXINGYANGEDEHEYUEYUEDING、YAOQIUHEGUANLI,JIANGYAOCHENGDANQIANZAIDEZIJINFENGXIAN、CAIWUHESUANFENGXIAN、SHUISHOUFENGXIAN、BUHEGUIPIAOJUFENGXIAN、LIRUNFENHUIFENGXIANJIFALVFENGXIAN。ZHEIXIEQIANZAIDEFENGXIANRUOFASHENGSHENZHIHUIDUIBEIGUAKAOQIYEZAOCHENGZHIMINGDEDAJI。KEYIJIANGGUAKAOZHUANHUAWEICHENGBAOJINGYING,NENGHELIHUAJIEFENGXIAN,DANZHIXINGSHIYAOZHUYIHETONGYUEDING,FENGXIANYOUCHENGBANRENCHENGDAN,JIANGFENGXIANJIANZHIZUIDI,DANCHENGBAOQIJIESHUHOUXUFALVFENGXIAN、CAISHUIFENGXIAN、ZHAIWUFENGXIANYIRANCUNZAI,ZHUANBAOJIANZHUFAXIANGWEIBEI,SHUBUHEFAXINGWEI,FALVFENGXIANZENGJIA,FENGONGSIFANGSHIFALVZERENHAISHIYOUZONGGONGSICHENGDAN,BEIGUAKAOFANGBINGBUNENGDUSHANQISHEN,SHIJIYEWUZHONGBEIGUAKAOFANGBEIGUAKAOFANGTUOKUADELIZIBIBIJIESHI,BEIGUAKAOQIYEZAIGUAKAOFANGSHIDEJUECESHI,YAOSHENZHONGKAOLV,JINLIANGBUYAOCAIQUGUAKAOZHEIZHONGFANGSHI,RUOBIXUCAIQUZHEIZHONGFANGSHI,ZEBEIGUAKAOQIYEDUIGUAKAOGONGSIYAOJIAQIANGJIANGUAN,TIGAOGUANLISHUIPING,YIQUDEGUIBIFENGXIANDEXIAOGUO。

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