“营改增”的税收改革,是新时期我国税务改革的重要内容,也是推动市场经济发展的有力之举。本文立足于对“营改增”的改革认识,分析了“营改增”对建筑企业的财务影响,并在此基础之上,阐述了建筑企业有效应对“营改增”的策略。 The tax reform of “increasing taxes and increasing taxes” is an important part of our tax reform in the new era and is also a powerful move to promote the development of a market economy. Based on the reform understanding of “Business to Business ”, this paper analyzes the financial impact of “Business to increase ” on the construction enterprises, and on this basis, elaborated on the effective response of construction enterprises Strategy.