伴随着我国经济的飞速发展,我国税收政策也在根据实际情况而进行调整,其中最具有影响力的是我国从2016年5月1日开始具体实行的营业税改征增值税这项具体措施。因为改革之后税率计算的方法和没有改革之前是完全不相同的。因此,营业税改征增值税之后对建筑企业的工程经济管理产生了怎样的影响,而针对这些影响又有那些具体的应对措施,这是本文主要探讨的内容。 With the rapid economic development in our country, China’s tax policy is also adjusted according to the actual situation. The most influential one is the specific measure adopted by China starting from May 1, 2016 on the introduction of the business tax to levy value-added tax. Because the method of calculating the tax rate after the reform is completely different from that before the reform. Therefore, the business tax after the introduction of value-added tax on the construction company’s economic management of the economy had what effect, but for these effects have those specific measures to deal with, this is the main content of this article.