众所周知,营改增是我国深化财税体制改革的一项重要措施,其根本目标是降低企业的税负压力,促进企业实现更好更快的发展和进步。但是自2012年,营改增在上海试点以来,营改增政策的落实在给各行各业带来了一定的积极影响的同时也带来了一定的不利影响,所以处于营改增政策收官之年的今天,如何在接受营改增给行业带来的有利影响的同时提出有效的应对不利影响的措施,并制定好行业发展战略成为了业界十分关注的话题,所以本文以施工企业为重点,首先阐述了营改增政策给施工企业带来的机遇;其次分析了营改增政策给施工企业带来的困难和压力;最后,提出了营改增背景下施工企业做好战略发展的有效规划建议。 As we all know, the reform of the camp is an important measure for deepening the reform of the fiscal and taxation system in our country. Its fundamental goal is to reduce the pressure on the tax burden of enterprises and to promote better and faster development and progress of enterprises. However, since 2012, when the reform camp was piloted in Shanghai, the implementation of the policy of increasing the camp reform has brought some positive effects to all trades and industries as well as adverse effects. Therefore, In the current year, how to put forward effective measures to deal with the adverse effects while accepting the beneficial effects brought by the battalion reform to the industry and to formulate a good strategy for the development of the industry has become a topic of great concern to the industry. Therefore, this article focuses on construction enterprises Firstly, it expounds the opportunities brought by the reform of the camp to the construction enterprises; secondly, it analyzes the difficulties and pressures brought by the reform of the camp to the construction enterprises; Finally, it puts forward that the construction enterprises should carry out the strategic development under the background of the camp reform Planning advice.