伴随营改增政策在我国的持续深化发展,较多施工单位面临由以往的上交营业税发展变化成为上交增值税的重要变革。该项税收制度的改变必定对施工单位今后的经营发展形成更大的挑战与考验。本文由营改增下施工企业面临的考验与挑战入手,探讨了其如何做好纳税筹划的科学对策。对提升施工企业核心竞争力,推动其更好的适应市场环境,实现可持续的全面发展,有重要的实践意义。 With the continuous improvement and deepening of the policy of increasing revenue and increasing profits in our country, more construction units are faced with the major changes in the value-added tax turned over from the previous development and changes of sales tax turned over. The tax system changes will inevitably create a greater challenge and test for the construction unit’s future business development. This article starts with the test and challenge that the construction enterprises face by camp reform, and discusses how to make the tax planning scientific measures. It is of important practical significance to enhance the core competitiveness of construction enterprises, to promote their better adaptation to the market environment and to achieve sustainable and all-round development.