最近,笔者了解到一些以挂靠形式经营的建筑业企业(以下简称“挂靠企业”)最关心的问题是如何能够合法经营,并将挂靠经营的利润合法地从挂靠方取出。目前,从现行的政策中找不到相关的规定来圆满解决这个问题。挂靠制在建筑行业中普遍存在,这种经营模式不会因为营改增的试行而消失。那么挂靠企业的出路又在哪里?笔者通过对这类企业经营模式的研究、对比新旧税法的不同,探索其未来的出路。一直以来,建筑企业中有相当一部分采取挂靠经 Recently, I learned that some of the most concerned problems of some construction enterprises operating in the form of anchoring (hereinafter referred to as “affiliated enterprises”) are how to operate legally and that profits from affiliated operations can be legally removed from the anchoring party. At present, the relevant provisions can not be found in the existing policies to satisfactorily solve this problem. The anchoring system is ubiquitous in the construction industry and this mode of operation will not disappear as a result of the trial run by the camp. So where is the way out of the affiliated enterprises? The author through the study of such business model, the difference between the old and new tax laws to explore the way out for the future. All along, a considerable part of the construction companies to rely on linked by