随着我国税务体制改革全面实施,“营改增”政策成为其转变的关键,各行业企业在“营改增”政策实施下均受到不同程度的影响。由于“营改增”政策实施,建筑行业不但税收处理方式和会计操作发生变化,同时其工程预算、决算的纳税筹划也应当根据政策规定进行调整。本文通过分析“营改增”政策实施对建筑行业产生的影响以及造成影响的原因,并根据税负变化情况,提出建筑行业“营改增”后相应的纳税筹划措施,为建筑行业持续发展提供参考依据。 With the full implementation of the tax system reform in our country, the policy of “changing the battalion into increasing profits” has become the key to its transformation. Enterprises under various industries have been affected to varying degrees under the implementation of the policy of “reforming the battalion and increasing profits.” Due to the implementation of the policy of “increasing revenue from tax reform”, the construction industry not only changed its tax treatment methods and accounting practices, but also adjusted the tax planning of its project budget and final accounts in accordance with the policies and regulations. Based on the analysis of the impact of the implementation of the policy of “increasing taxes and increasing taxes” and the reasons for the impact on the construction industry, and according to the changes in tax burden, the corresponding tax planning measures in the construction industry after " The continuous development of the industry to provide a reference.