“营改增”税收政策在2013年8月1日开始向全国予以推广,将会对社会各个行业的财务会计过早造成较大影响。本文首先分析了施工企业“营改增”税收政策的基本内容,其次,深入探讨了“营改增”带给施工企业财务会计工作的变化,其中包括两种税的含义不同、纳税主体身份及计税方式的变化、税率的变化、收入和税负确认的变化等,具有一定的参考价值。 The tax reform of “battalion reform and increase” started to be promoted to the whole country on August 1, 2013, which will have a great impact on the financial accounting in various industries of society prematurely. This paper first analyzes the basic content of the tax policy of construction enterprises, and then probes into the changes of the financial and accounting work brought by construction enterprises, including the differences between the two taxes, The identity of the taxpayer and the change of the tax calculation mode, the change of the tax rate, the change of the confirmation of the income and the tax burden and so on, which has a certain reference value.