“全面营改增”新政策出现了新变化,计税方法的不同选择给项目业主方、施工方带来了利益冲突。本文就业主方对争取税收利益、降低建设成本所遇到的主要问题进行了梳理,兼顾业主方、施工方共同利益,结合所在单位实际工作对相关问题进行了分析探讨,提出了一定的对策建议,以备相似企业和同行参考分析之用。 The new policy of “comprehensive battalion increase, increase and increase” has undergone new changes. Different choices of tax methods have brought conflicts of interest to project owners and constructors. In this paper, the owners of the tax benefits for the fight to reduce the cost of building the main problems encountered in the review, taking into account the owner and the construction side of the common interests, combined with the actual work unit where the relevant issues were analyzed and put forward some countermeasures and suggestions , For similar business and peer reference analysis purposes.