“营改增”的实施不仅是我国结构性减税的重要组成部分,更是推进我国经济结构转变的重要举措。目前,我国“营改增”的范围涉及到交通运输业、部分现代服务业等行业,虽然建筑业目前还暂时没有列入全国试点范围,但是,建筑业实施“营改增”的步伐已经不断走进。本文将就“营改增”为建筑行业带来的影响进行分析,并寻求相应的对策与措施。 The implementation of the “tax reform” is not only an important part of China’s structural tax cuts, but also an important move to promote the transformation of China’s economic structure. At present, the scope of China’s “business reform and increase” involves the transportation industry and some modern service industries. Although the construction industry is not yet included in the scope of the national pilot project, The pace has been constantly into. This article will analyze the impact brought by the “camp change” on the construction industry and seek corresponding countermeasures and measures.