营改增对基建项目主体工程的建设既是一次挑战,也是一次机遇,不仅给财务人员带来了新旧制度衔接的难题,而且也极大地增加了项目公司的涉税风险。但只要紧抓“营改增”带来的机遇,就可达到降低项目的建设成本、缩短项目的投资回收期、提高公司经济效益的目的。本文通过求极值和列举等方法,研究在不同计税方法下,建设单位和施工单位的税负变化情况,以为项目公司决策提供依据。 The reform of camps is not only a challenge but also an opportunity for the construction of the main project of infrastructure projects. It not only brings financial personnel difficulties in connecting with old and new systems, but also greatly increases the tax-related risks for project companies. However, as long as the opportunities brought about by the “business reform and increase” are met, the construction cost of the project can be reduced, the project payback period can be shortened, and the economic benefits of the company can be raised. This paper studies the changes of tax burden of construction units and construction units under different tax methods by means of extremum and enumeration, in order to provide the basis for the project company’s decision-making.