随着我国社会经济的快速进步,建筑行业的发展也有了显著的提高,是我国社会经济中不可分割的一部分,占有及其重要的地位。在我国的税制改革中,建筑行业的营改增是一项很重要的改革,在很大的程度上可以将重复征税漏水的现象减少并制止,有力的保证了我国建筑行业可以健康的发展。但是,从现阶段的形式看来,还有很多的问题等待着“营改增”去面对。对此,笔者根据“营改增”全面实施以后,建筑行业应该如何去面对进行了浅析,希望对建筑行业日后的发展会提供一点理论性的帮助。 With the rapid social and economic progress in our country, the development of the construction industry has also been markedly enhanced. It is an inalienable part of our social economy and occupies an important position. In our country’s tax system reform, the VAT reform in the construction industry is a very important reform. To a large extent, we can reduce and stop the double levying and leaking phenomenon and effectively guarantee the healthy development of China’s construction industry . However, judging from the current stage, there are still many problems waiting to be faced with the “change by the camp”. In this regard, the author based on the “battalion change” after the full implementation of the construction industry should be how to deal with the face of the hope that the future development of the construction industry will provide a little theoretical help.