我国目前对在境内从事货物销售或提供加工、修理修配劳务以及进口货物的单位和个人征收增值税 ,而对非上述应税劳务则征收营业税。但在日常税收征管工作中 ,笔者发现有关税收政策对某些行业（如建筑安装企业、工程承包企业）无法有效规范 ,从而无法体现税收的刚性。对施工建筑 At present, China collects value-added tax (VAT) on units and individuals that sell goods or provide processing, repairing and repairing services as well as imported goods in the territory, while business tax is imposed on those non-taxable services. However, in the daily tax collection work, I found that the tax policy can not effectively reflect the tax revenue in certain industries (such as construction and installation enterprises and engineering contracting companies). Construction on the building