随着营改增试点方案的出台,建筑业由营业税改征增值税,本文从此项政策出发,分析现阶段营改增对建筑企业的影响,并提出相应的对策与思考。 With the promulgation of the program of adding camps and increasing taxes, the construction industry is transformed from sales tax to value-added tax. Based on this policy, this article analyzes the impact of the reform on construction enterprises at the current stage and puts forward corresponding countermeasures and considerations.