自2012年1月在上海市实行部分行业营改增试点,三年来陆续实现了全国范围、部分行业的营改增的变革,建筑施工业也必将纳入到试点范围,最终实现所有行业、全国范围缴纳增值税的目标。本文重点介绍建筑施工企业在营改增过渡期的积极应对措施,希望建筑企业能尽快渡过难关。 Since January 2012, a pilot program has been implemented in some industries in Shanghai. Over the past three years, the reform of battalion increases in some areas across the country and in some industries has been gradually implemented. The construction industry will also be included in the scope of the pilot program and eventually all industries, Range of value-added tax to pay the target. This article focuses on the positive response of construction enterprises in the transition period of battalion reform, hoping that construction enterprises can weather the storm as soon as possible.