营改增是营业税改征增值税的简称,该政策的颁布是国家为了有效促进企业发展、减轻企业的税收压力而采取的一种减税方法。相对来说,营业税与增值税为两种不同的税种,其税收机制也有所差别。对企业来讲,一种经济行为对应一种税种。营业税是对提供应税劳务、转让无形资产或销售不动产的单位或个人就其所取得的营业额度加以征税,而增值税则是个人或单位在经营过程中,对销售货物或者提供加工、修理修配劳务以及进口货物对其增值部分加收的税额,这种征税方式能够有效避免重复征税现象的出现。本文将对建筑施工企业营改增政策分析及税改风险应对策略进行研究,以期促进企业健康而稳定的发展。 The increase of battalion VAT is the abbreviation of VAT on business tax reform. The promulgation of this policy is a tax reduction method adopted by the state in order to effectively promote the development of the enterprise and reduce the tax pressure on the enterprise. Relatively speaking, business tax and value added tax are two different types of taxes, and their tax mechanisms are also different. For businesses, a kind of economic activity corresponds to a tax. Business tax is to provide taxable services, the transfer of intangible assets or sales of real estate units or individuals to obtain tax credits, and value added tax is an individual or unit in the course of business, the sale of goods or provide processing, repair and repair Labor and import value added tax on the part of the tax, this tax can effectively avoid the phenomenon of double taxation. This article will be building construction business camp reform policy analysis and tax reform strategies to study the risk, with a view to promoting healthy and stable development of enterprises.