(2) Establish a strict tax protection network and strengthen the household registration management of taxpayers. We should actively use all kinds of information channels to carry out comprehensive social tax management, and strengthen contact with departments such as state taxation, industry and commerce, local government, construction bureau and planning bureau. , timely grasp the dynamic situation and basic information of local engineering operations, and establish tax source management files door by door. When handling the registration of foreign construction enterprises, the construction department shall promptly notify them to go to the local tax authorities for relevant registration, accept tax administration, and regularly transmit the registration and inspection information of foreign construction enterprises and related construction project information to the local tax authorities. Through the tax net, find out the tax source base, strengthen the taxpayer's household registration management and prevent tax evasion.
(3) Properly implement the withholding system of the construction unit to improve work efficiency. According to the relevant provisions of the tax law, the construction unit shall pay the project payment after receiving the construction invoice issued by the construction enterprise, and the construction unit shall pay the tax first, then issue the invoice, and then collect the money. Construction enterprises hold the withholding certificate of the construction unit to the tax authorities to issue invoices for the construction industry, so as to solve the inconvenience of foreign construction enterprises' business dealings and improve the work efficiency of both parties.
(4) Two-way management of "controlling tax by ticket" and "project progress" enhances the initiative and scientificity of tax management. In order to prevent some construction enterprises from "invoicing on demand", the tax authorities should change the previous practice of sitting at home waiting for tax payment. While strictly controlling taxes and strengthening invoice management in the construction industry, we should persist in understanding the construction progress and disbursement in enterprises, establish a perfect construction progress comparison table, and monitor the tax warehousing situation in real time to ensure that the construction progress is synchronized with the tax warehousing progress.
(5) Establish an effective way to enjoy information and realize the collection of tax sources receivable by foreign enterprises.