税费改革对于企业的发展产生较大的影响,企业需要针对税费改革调整今后的发展,以适应税收的变化。营业税改征增值税的形式,对于各个行业的影响都是不同的,相对比而言建筑行业在相应的会计核算方法方面也会发生一定的变化,对行业内部的发展和公司的运营产生较大的影响,因此需要针对建筑行业进行更加细致的分析,更好地实现建筑行税费的发展与进步。本文主要针对建筑行业在“营改增”之后对税收和财务核算的变化进行分析,从而更好地适应国家税收和财政政策。 Tax reform has a greater impact on the development of enterprises, enterprises need to adjust the future development of tax reform in order to adapt to tax changes. Business tax reform levied value-added tax, the impact of various industries are different, relatively speaking, the construction industry in the corresponding accounting methods will also be some changes in the development of the industry and the company’s operations have a larger internal Therefore, it is necessary to conduct more detailed analysis on the construction industry so as to better realize the development and progress of construction tax and fee. This article mainly analyzes the changes of taxation and financial accounting after the construction industry changes its tax revenue and financial accounting so that it can better adapt to the national tax and fiscal policies.