“营改增”是当前我国税务制度改革的核心内容,其合理调整了税制结构、有效降低了企业税负、优化了经济发展模式与经济结构,是社会主义市场经济快速发展的必然趋势。本文总结了“营改增”对建筑安装企业产生的积极与消极影响,并有针对性地探究了一些应对措施。 The reform of the tax system in our country is the core content of the current tax system reform in our country. It reasonably adjusted the tax structure, effectively reduced the corporate tax burden, and optimized the economic development model and economic structure, which were the inevitable trends for the rapid development of the socialist market economy . This article summarizes the positive and negative impacts of “Yingzengzeng” on construction and installation enterprises and probes some countermeasures in a targeted manner.