“营改增”有利于行业结构更趋合理。按照住房和城乡建设部资质管理的总体思路,应该是形成“总承包-专业承包-劳务分包”的金字塔形结构。但是目前,建筑施工企业千军万马挤在总承包这一独木桥上,很多企业从事专业施工的积极性不高,这与现行的营业税征收办法也有一定的关系,特别是有些地方政府的揽税、返税做法起了不正确的导向作用。而改征增值税后将会降低这些做法的实际意义,因为一是增值税的实质是按增加值实行差额征税,二是因其属国税而不可能给予返还。“营改增”有利于促进市场竞争更加公平。现在建筑市 “Camp change” is conducive to more rational structure of the industry. In accordance with the overall mentality of quality management of the Ministry of Housing and Urban-Rural Development, it should form a pyramid structure of “general contracting-professional contracting-labor subcontracting”. However, at present, the construction enterprises all-powerful crowd in the general contract of the single-plank bridge, many companies engaged in professional construction is not highly motivated, which is the current business tax collection methods also have some relations, especially in some local governments Lan tax, The practice of tax return played an incorrect and guiding role. However, the introduction of value added tax will reduce the practical significance of these measures. First, the essence of value added tax will be the difference tax levied on the added value. Second, it will not be possible to give a refund because of its tax. “Camp change” is conducive to promoting market competition more fair. Now building the city