随着营改增不断地推进,建筑行业作为特殊的行业若参与其中,必会对其会计核算产生较大的影响,所以,营改增在建筑行业中还未得到全面推广。本文着重分析营改增背景下对建筑行业的会计核算的影响并提出相应的解决措施,促进建筑企业健康快速发展。 As the business reform continues to increase, if the construction industry as a special industry to participate in it, it will certainly have a greater impact on its accounting, so the camp reform in the construction industry has not yet been fully promoted. This article focuses on analyzing the impact of the VAT reform on the construction industry accounting and put forward corresponding solutions to promote the healthy and rapid development of construction enterprises.