阐述营改增对中小建筑企业造成的影响,如税负与成本增加、会计核算更加复杂、合同及发票管理要求提高、经营形式要求更加规范,提出合理进行税务筹划、提高会计核算水平、规范企业经营模式、加强企业合同和发票管理、提高企业管理水平等对策,以期为中小建筑企业在营改增背景下的发展提供参考。 Explain the impact of the VAT reform on small and medium-sized construction enterprises, such as the increase of tax burden and costs, the more complicated accounting, the higher requirements on contract and invoice management, the more standardized business forms, the reasonable tax planning, the improvement of accounting standards, Management mode, strengthen the contract management and invoice management, improve the level of enterprise management and other measures, with a view to small and medium-sized construction enterprises in the context of camp to increase the development of reference.