本文对“营改增”后建筑企业自身的税负情况以及盈利水平进行详细分析,并根据当前现存问题以及“营改增”实行后建筑企业税负和盈利现状提出相对应的对策和意见,包括在国家税改目标下,实现规范化管理、绩效管理、目标管理以及建立增值税管理模型等等。 This article analyzes the tax burden and profitability of construction enterprises after their “operation change”, and proposes the corresponding taxation and profit status according to the current existing problems and the implementation of " Measures and opinions, including under the goal of national tax reform, to achieve standardized management, performance management, goal management and the establishment of VAT management model and so on.