随着我国“营改增”的全面推行,分包企业在纳税工作中也发生了一定的改变。在分包企业纳税实务中,存在着一定的风险,从而影响着分包企业的实际发展。因此,本文将针对分包企业纳税实务中存在的风险问题,进行深入的分析,并提出有效地控制方法。 With the full implementation of China’s “battalion reform”, subcontractors have undergone certain changes in tax payment. In the subcontracting business tax practice, there are certain risks, thus affecting the actual development of subcontractors. Therefore, this article will carry out an in-depth analysis of the risks existing in the taxpaying practice of subcontracted enterprises and put forward effective control methods.