[摘　要]　针对施工企业在签订建造合同过程中产生的纳税及收入确认过程的风险控制，对建造合同实施过程中，施工企业如何应对建设单位设置的合同风险，提出了自己的观点。通过分析其产生的原因和控制手段，对建造合同签订中应注意的事项以及风险等提出了建议。
[关键词]　建造合同,纳税,风险控制
Abstract: Aiming at construction enterprises' risk control to taxing and income confirmation in the process of signing construction contract, this paper puts forward its viewpoint about how to deal with contract risks set by construction unit. By analyzing these risks' causes and control methods, it also makes some suggestion on the risks and points for attention in the process of signing construction contract.
Key words: construction contract; tax; risk control
建筑经济，2010（1）：117-118