随着社会的进步和经济的飞速发展,建筑企业在我国社会经济中占据着越来越重要的地位,营业税改增值税这一项税务改革给我国建筑企业发展造成了极大的影响,无论是改增值税之后其进项税额的抵扣额度是多少,都会直接影响到建筑企业的经济利益。因此,本文主要分析营业税改增值税对建筑企业财务产生的影响,并就建筑企业应对营业税改增值税的对策进行讨论,希望能够为我国建筑企业在增值税改革的形势下实现自身的稳定发展提供可靠依据。 With the rapid development of society and economy, construction enterprises occupy an increasingly important position in our country’s social economy. The tax reform of sales tax to value added tax has greatly affected the development of China’s construction enterprises. After the value-added tax is added, how much of the deductible input tax amount will directly affect the economic interests of the construction enterprise? Therefore, this article mainly analyzes the influence of sales tax on value added tax on the construction enterprises’ financial affairs, and discusses the countermeasures of building enterprises responding to the VAT on sales tax, hoping to provide our construction enterprises with stable development under the situation of VAT reform Reliable basis.