随着我国社会主义现代化的不断发展,建筑行业也实现了一系列的革新,尤其是近年来实施的“营改增”财税体制改革,为建筑业的发展也提供了一条新的路径,由于建筑业自身发展的独特性,一开始并未将“营改增”充分运用于建筑行业,随着近年来各试点的应用成效的体现,建筑业对“营改增”体制有了新的认识。本文将着重针对“营改增”对建筑业的影响进行深入分析,发现问题的所在,并提出具有可行性的应对策略,促进“营改增”体制在建筑行业的有效施行。 With the continuous development of socialist modernization in our country, the construction industry has also achieved a series of innovations. In particular, the “tax reform” reform introduced in recent years has provided a new path for the development of the construction industry. Due to the uniqueness of its own development, the construction industry did not make full use of the reform in the construction industry. With the application of various pilot projects in recent years, Got a new understanding. This article will focus on the “Ying Zeng Zeng ” on the impact of the construction industry in-depth analysis to find the problem lies and put forward a viable coping strategies to promote “battalion change ” system in the construction industry effective implementation.