营改增是我国实行税制改革的一大重要举措,在交通业和服务业进行试点之后,营改增正在全国范围内被推广,建筑业的税制改革也已步入正轨。在营改增之下建筑业如何应对新形势,迎接机遇与挑战,进行成功布局成为了业内人士及学者关心的话题。“营改增”的施行在为建筑业带来巨大利益的同时也将带来一系列赋税、现金流方面的问题,由此,建筑业为了应对这些问题也需要在各方面做出调整。 The reform of the battalion is a major measure taken by China to implement the tax reform. After the pilot projects in the transportation and service industries were carried out, the reform of the battalion was promoted across the country and the tax reform in the construction industry was on track. Under the reform of the camp, how to deal with the new situation in the construction industry, to meet the opportunities and challenges, the success of the layout has become a topic of concern to the industry and scholars. The implementation of the “VAT reform” has also brought a series of tax and cash flow problems while bringing huge benefits to the construction industry. Therefore, the construction industry needs to make adjustments in various aspects in response to these problems .