目前我国的税收体系为了适应我国改革发展新要求而发生了相应变化,其中最为明显的是营业税改增值税。一些施工企业对于这种改革不适应,文章针对施工企业面对“营改增”所应采取的相应措施进行了论述,并且就如何在税收政策改变的条件下进行好企业管理的相关事宜做出了分析。 At present, China’s tax system has changed correspondingly to meet the new requirements of China’s reform and development. The most obvious of these is the sales tax reform VAT. Some construction enterprises do not adapt to this kind of reform. The article discusses the corresponding measures that construction enterprises should face in facing the change of “batching up and reforming”, and on how to conduct business management under the condition of tax policy change Made an analysis.