在长期的税制分类中,营业税与增值税并存始终存在,由此就容易导致企业被重复征税。为推动与深化国内社会经济结构转型,营改增已经被广泛覆盖到社会各产业,其中就包括建筑行业,而这项改革的推行对建筑企业的会计核算也形成了重大影响。本文梳理了推理营改增动因,并指出实施营改增之后对建筑企业会计核算的难度及其对企业管理产生的影响。 In the long-term tax classification, sales tax and value-added tax co-exist, which can easily lead to double taxation. In order to promote and deepen the transformation of the domestic social and economic structure, the VAT reform has been widely covered by various industries in the society, including the construction industry. The implementation of this reform has also had a significant impact on the accounting of construction enterprises. This article combs the motivation of reasoning and management reform, and points out the difficulty of the accounting of construction enterprises after implementing the reform and its impact on the management of enterprises.