【编者按】随着“营改增”的全面推开,建筑业、金融业、房地产业、生活服务业等全部营业税纳税人纳入试点范围,由缴纳营业税改为缴纳增值税。对于这四大行业而言,政策变化应把握哪些要点?企业的产品定价、会计核算、税收负担乃至经营模式可能受到哪些影响,又应如何应对?本期专题我们与您一同关注四大行业“营改增”政策解析与企业应对:作为本次“营改增”四大行业之一,建 [Editor’s note] With the “camp change” fully open, construction, finance, real estate, living services and other business taxpayers included in the scope of the pilot, from paying sales tax to pay VAT. For these four industries, the policy changes should grasp what the main point of the enterprise product pricing, accounting, tax burden and even the business model may be affected by what, but also how to deal with? This issue we work with you to focus on the four major industries “Business reform by increasing” policy analysis and business response: As the “Camp to change increased ” one of the four industries, built