营业税改增值税是我国税制改革的重要举措,有助于消除现行税制中重复征税的问题,为企业营造良好的纳税环境。随着营改增试点工作在全国范围内的推广实施,对建筑企业既带来了机遇,也带来了挑战。本文在分析营改增对建筑企业影响的基础上,提出几点建筑企业应对营改增的措施建议,期望对合理降低建筑企业税负,完善建筑企业内部管理有所帮助。 Business tax Reform VAT is an important measure for tax reform in our country. It helps eliminate the problem of double taxation in the current tax system and creates a favorable tax environment for enterprises. With the promotion and reform of camps and pilot projects nationwide, it has brought both opportunities and challenges to construction enterprises. Based on the analysis of the impact of the VAT reform on construction enterprises, this paper puts forward some suggestions on how to deal with the VAT reform of construction enterprises. It is expected that it will be helpful to reduce the tax burden of construction enterprises and improve the internal management of construction enterprises.