自2016年5月1日起,我国完成全行业营改增,但是,由于建筑行业运行环境较为复杂,以2016年4月30日为界限,已签订合同或办理开工许可证的工程项目,可认定为老项目,选择简易计税方法;而但尚未签订合同或未办理开工许可证的工程项目,可能被认定为新项目,而需选择一般计税方法。由于简易计税方法跟营业税比较税负变化不大,本文主要讨论一般计税方法对建筑企业的影响及对策。 Since May 1, 2016, China has completed the increase of the entire industry. However, due to the complicated operating environment in the construction industry, as of April 30, 2016, projects that have signed contracts or started permits may If it is determined to be an old project, the method of simple tax calculation should be adopted. However, an engineering project that has not been contracted or has not started a construction permit may be regarded as a new project instead of a general tax calculation method. Due to the simple tax method with the business tax changes in tax burden is not much, this article discusses the general tax methods on the construction business impact and countermeasures.