自从财政部、国家税务总局公布营业税改征增值税试点方案及其相关政策后,“营改增”逐步推广,虽然,目前建筑施工企业还没有进入“营改增”试点的范围,但是就建筑施工行业来说,“营改增”的税制改革是大势所趋的。本文分析在营改增环境下,分别就建筑行业目前存在的三种经营模式,财务人员应如何区别进行核算进行探讨。 Since the Ministry of Finance and the State Administration of Taxation announced the pilot scheme on the reform of sales tax levied on business tax and its related policies, the “battalion reform” has been gradually promoted. However, at present, the construction enterprises have not yet entered the scope of the “pilot reform” However, as far as the construction industry is concerned, the reform of the tax system of “increasing revenue, increasing tax revenue” is the trend of the times. This paper analyzes the business growth in the environment, respectively, the construction industry there are three types of business models, accounting personnel should be how to make differences between the discussion.