在全球经济一体化的影响下,我国在税收方面做出了相应的改革,营改增政策的落实,对我国很多行业都产生了非常深远的影响,尤其是在工程施工企业效益方面的影响更加明显。本文通过查询大量的中外文献,就营改增对工程施工企业效益的影响进行深入分析,并针对营改增对施工企业的影响,提出了相应的对策,希望对工程施工企业的发展有一定帮助。 Under the influence of global economic integration, China has made some corresponding reforms in tax revenue. The implementation of the policy of increasing revenue and increasing investment has a very profound impact on many industries in our country. In particular, the impact on the efficiency of construction enterprises is even greater obvious. Through inquiring into a large number of Chinese and foreign literatures, this paper makes an in-depth analysis of the impact of the reform of the camp on the benefit of construction enterprises, and puts forward corresponding countermeasures in response to the impact of the camp reform on construction enterprises, hoping to help the development of construction enterprises. .