“营改增”政策的出台和实施给我国国内建筑企业的经营带来了影响和改变。尤其是在国家社会主义市场经济蓬勃发展的过程中,国家的税务制度也随着这种社会发展得到了改革和完善,而“营改增”政策对整个建筑企业的经营模式和财务管理都受到了很大程度的影响,本文主要是针对“营改增”政策对建筑企业财务和会计所带来的影响,以及如何处理解决“营改增”政策实施过程中所带来的问题。 The promulgation and implementation of the policy of “Changing Camps into Business” brought influences and changes to the operation of domestic construction enterprises in our country. Especially in the process of vigorous development of the socialist market economy in the country, the tax system of the country has also been reformed and improved in line with this social development. However, the policy of “increasing profits and increasing profits” has a great influence on the operation mode and financial management of the entire construction enterprise Have been greatly affected. This article mainly focuses on the impact of the “business tax reform” policy on the financial and accounting of construction enterprises, and how to deal with the “business tax reform” policy implementation process The question that comes.