当前,我国营业税改征增值税的改革已经接近了尾声,很快就会覆盖所有的行业,建筑企业也即将告别营业税,开始缴纳增值税。“营改增”的目的本来为了完善税制,避免重复征税,降低企业税收成本,从而促进第三次产业融合。但是,由于建筑企业竞争激烈,利润微薄,具有与其他行业完全不同的特性,经营和管理模式更加复杂,在“营改增”的过程之中,将会面临着巨大的机遇和挑战。本文着重从经营管理的角度,结合了笔者多年的税务管理经验,深入探讨了“营改增”对建筑企业的影响,并提出相应的解决方案。 At present, the reform of China’s business tax on levy value-added tax is drawing to a close and will soon cover all industries. Construction enterprises are also about to bid farewell to the business tax and begin to pay VAT. The purpose of “increasing taxes and increasing profits” originally intended to improve the tax system, avoid double taxation and lower the taxation costs of enterprises so as to promote the third industrial integration. However, due to the fierce competition and low profits, the construction enterprises have completely different characteristics from other industries, and the operation and management models are more complicated. They will face enormous opportunities and challenges in the process of “increasing profits and increasing profits”. This article focuses on management from the point of view, combined with the author’s tax management experience for many years, in-depth discussion of the “camp change” on the impact of construction enterprises and put forward corresponding solutions.