自2016年5月1日全面实施“营改增”以来,建筑业也享受到了“营改增”所带来的福利。然而,虽然“营改增”的目的是实现结构性减税,减轻企业税负,但是,从目前“营改增”在建筑业的具体实施效果来看可谓是有利有弊,为此建筑业必须重视“营改增”所产生的双重影响,取利去弊、化危为机,推进“营改增”在建筑业的顺利实施。 Since May 1, 2016, the full implementation of “battalion reform”, the construction industry has also enjoyed the benefits of “battalion reform”. However, although the purpose of “increasing profits and increasing taxes” is to achieve structural tax cuts and reduce corporate tax burden, it can be said that there are both pros and cons in terms of the actual implementation effect of the “battalion reform” in the construction industry. To this end, the construction industry must pay attention to the double impact of “reforming the battalion and increasing profits”, take advantage of the disadvantages and turn crises into opportunity, and promote the smooth implementation of the “battalion reform” in the construction industry.