2014年1月1日我国开始在全国范围内开展对于国家铁路运输和邮政业营改增的试点工作,2016年5月1日起对建筑业的营改增试点工作也正式开始。伴随着营改增试点工作的业务范围和地区性的扩展,营改增对铁路建筑业的影响成为学术理论和实践研究的重点内容。本文将就营改增政策的实施对于铁路建筑业税收的影响问题进行探讨,希望能够促进试点工作经验的推广和应用。 On January 1, 2014, China started to carry out pilot work on the increase of national railway transportation and postal service across the country. Starting from May 1, 2016, the pilot project of increasing the number of battalions in the construction industry was officially started. With the expansion of business scope and regional expansion of the pilot program of camp reform, the impact of camp reform on the railway construction industry has become the focus of academic theory and practice research. This article will discuss the impact of implementing the policy of increasing VAT on railway construction tax revenue and hope to promote the promotion and application of pilot experience.