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《中华人民共和国建筑法》和建设部[2005]131号《关于建立和完善劳务分包制度和发展建筑劳务企业的意见》,建设主管部门要求,从2008年6月起所有建筑企业必须使用劳务企业进行劳务分包。建筑企业劳务分包意识加强,劳务企业化进程加快,劳务企业迅速发展,相关税收法规也进行了针对性的修订,施工企业对劳务分包中相关财税法规应及时掌握,加强财务管理,防范经营风险。
Construction Law of the People’s Republic of China and Ministry of Construction [2005] No. 131, Opinions on Establishing and Perfecting Labor Subcontracting System and Developing Construction Labor Service Enterprises, the competent construction department requires that all construction enterprises must use labor services since June 2008 Enterprises subcontracting services. The awareness of subcontracting of labor in construction enterprises has been strengthened, the process of enterpriseization of labor has been accelerated, the service enterprises have been developing rapidly and related tax laws and regulations have also been revised in a targeted manner. The relevant taxation laws and regulations in construction subcontracting of construction enterprises should be grasped promptly, strengthen financial management and prevent operation risk.