营改增政策主要是为了解决重复征税问题,进一步对产业结构进行优化,从而促进建筑业的长期发展。就我国当前建筑业营改增现状来看,其一般适用于常规的增值税的计税方法,尽管我国建筑业一直都没有被正式纳入到营改增试点中,但对于建筑业的营改增已经成为了我国税务部门的首要任务之一,只有这样,才能充分保证建筑业市场秩序的稳定进行,促进建筑企业的蓬勃发展。为此,笔者通过结合自身多年的工作经验,针对建筑业营改增进行了深入的研究讨论,并得出以下相关结论,以供参考。 The main policy of the camp reform is to solve the problem of double taxation and to further optimize the industrial structure so as to promote the long-term development of the construction industry. In terms of the current status of construction business in our country, it is generally applicable to the conventional method of taxation of value-added tax. Although China’s construction industry has not been formally included in the pilot project of increasing profits and taxes, Has become one of the most important tasks of China’s tax department. Only in this way can the stability of the construction industry market be fully guaranteed and the booming construction enterprises can be promoted. To this end, the author through their own many years of work experience, for the construction industry to increase business conducted in-depth research and discussion, and draw the following conclusions for reference.