摘 要 　　　近年来企业税务风险管理的研究方兴未艾，而对建筑施工企业税务风险管理的研究相对较少。我国计划于2015年底完成建筑施工企业营业税改征增值税的税制改革，在机遇与挑战并存的背景下，亟待研究建筑施工企业所面临的税务风险问题。 　　　本文在分析税的产生过程及当前企业税务风险管理认识误区的基础上，提出了施工企业税务风险管理的概念，从国家税务管理及建筑施工企业两个层面对建筑施工企业的税务风险进行了识别，建立了建筑施工企业税务风险因素评价层次体系，分析了各因素对建筑施工企业税务风险的影响程度，指出在建筑施工企业的税务风险中，由企业财务部门所带来的风险相对较低，而管理层和经营层的税务风险远大于财务部门的操作风险，从而提出建筑施工企业的税务风险管理应为全过程管理。 　　　此外，针对已经开始的税制改革，具体分析了建筑施工企业在营业税、增值税税制下企业税务主要风险点，通过“营改增”后建筑施工企业的税务变化及原因分析，指出新税制对建筑施工企业的正面及负面影响，并提出了相应的风险应对及防范措施，建立了建筑施工企业项目税务安全自我检测表。最后，结合工程实例对税制改革前后的项目税负变化进行了对比计算，指出在工程报价确定、票据市场规范及增值税不同税率之间抵扣不存在换算的条件下，建筑施工企业的税负在“营改增”后是减少的。但与此同时，也指出这三个假设是目前建筑施工企业应对“营改增”的主要难题，需引起管理部门的足够重视。

ABSTRACT 　　In recent years, continuous research enterprise tax risk management, and research on the risk management of construction enterprises tax is relatively small. At the end of 2015, will complete the construction enterprises in our country tax changes of paid VAT tax reform, in the context of both opportunities and challenges, to study tax risk problems faced by construction enterprises. 　　Based on the analysis of the produce process of the tax and tax risk management on the basis of the misunderstanding of current enterprises, puts forward the concept of tax risk management of construction enterprise, from the national tax administration and construction enterprises are two aspects of construction enterprises tax risk identification, established a construction enterprise tax risk factors evaluation system, and analyses the influence of various factors the influence degree of the construction enterprises tax risk, point out that the tax risk in construction enterprise, the enterprise risk brought by the financial department is relatively low, and far more than financial risk management and the management of the tax department of operational risk, and provide the tax risk management of construction enterprises shall be the whole process of management. 　　　In addition, in view of the tax reform has begun, the specific analysis of the construction enterprises in the business tax, value-added tax system under the enterprise tax main risk points, through the "VAT" camp after construction enterprises tax changes and the reason analysis, points out that the new tax system both positive and negative effects of construction enterprises, and proposes the corresponding risk and protection measures, set up tax construction enterprise project safety self test table. Finally, combining with the engineering example of compares the changes before and after the tax reform project tax calculation, and points out that in engineering bid, paper market between different tax and VAT deduction under the condition of no conversion, the construction enterprise's tax burden after the camp "VAT" is reduced. At the same time, construction enterprises to "VAT" the main problem was the three hypotheses, should cause enough attention to by the administration department.