“营改增”之后,可影响建筑业税负的因素增多,如:高新技术减免税;税率定的偏高,且存在部小规模纳税人抵扣不足、材料简易征收等;而建筑业的成本主要是由料费、工费、专业分包成本、机械使用费等组成,由于无法获得更多的进项税额来抵扣,故非常容易导致其税改后的税负因此增多。为此,探讨营改增对建筑业税负的影响,对下一步建筑业增值税改革具有重要的理论指导。 After the “camp change”, factors that can affect the tax burden on the construction industry increased, such as: high and new technology tax relief; tax rate set high, and there is insufficient tax deductions for small-scale taxpayers, simple collection of materials, etc .; and construction The cost of the industry is mainly composed of material fee, labor fee, professional subcontracting cost and mechanical fee. Since the input tax can not be deducted, it is very easy to cause the tax burden after tax reform to increase. To this end, to explore the impact of camp reform on the construction tax burden, the construction of the VAT reform has important theoretical guidance.