建筑企业营改增应着重关注哪些问题?应该采取哪些措施才能确保税负不发生大的变化?本文就上述问题进行分析。一、建筑企业营改增的7个关键词企业应尽快熟悉《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》(财税﹝2016﹞36号,以下简称“36号文”)以及《国家税务总局关于发布<纳税人跨县(市、区)提供建筑服务增值 What should be taken by construction enterprises to change their business camp? What measures should be taken to ensure that there will be no major changes in the tax revenue? This article analyzes the above issues. First, the seven key words of the construction business battalion increase enterprises should be familiar with the “State Administration of Taxation of the Ministry of Finance on the full implementation of the business tax reform and VAT pilot notice” (Finance and Tax (2016) 36, hereinafter referred to as “No. 36 ”) And" The State Administration of Taxation on Issuing Taxpayers’ Value Added Construction Services Across Counties (Cities, Districts)