“营改增”是当前我国“十二五”时期财税体制改革的重要内容之一,建筑业也逐渐纳入改革的试点工作,具体营改增对建筑业的会计核算及财务指标的影响,还需要建筑业企业不断的进行内部完善,才能对建筑业健康快速发展有实际的借鉴意义。本文主要研究的内容是建筑业营改增政策实施的现状,及可能存在的影响,特别是对会计核算和财务指标的影响,并在此基础上提出了建筑行业应对营改增的策略,例如内容中特别强调企业提高税务筹划的科学性,人才队伍的专业性及防范风险的内容,有效规避因为税制改革对企业造成的负面影响,才能真正的实现降低企业税负的目的,希望对建筑企业的长远发展有着积极的借鉴意义。 One of the important contents of the reform of fiscal and taxation system in the current “Twelfth Five-Year Plan” period in our country is that the construction industry is also gradually incorporated into the experimental work of reform. The specific battalion increases the accounting and financial indicators for the construction industry , It also needs continuous improvement of interior construction enterprises in order to have practical reference for the healthy and rapid development of construction industry. The main content of this paper is the status quo of the implementation of the policies of the construction industry and its possible impacts, especially on the accounting and financial indicators. On the basis of this, the author puts forward the strategies of the construction industry to deal with the growth of the business, for example In the content, the enterprise emphasizes the science of raising the tax planning, the professionalism of the talent team and the contents of risk prevention so as to effectively avoid the negative impact of the tax reform on the enterprise so as to truly reduce the tax burden of the enterprise. The long-term development has a positive reference.