“营改增”指的是营业税改为增值税,其目的是使企业在经营期间的重复征税得到有效避免,属于一类降低企业税负的有效举措。本文在分析营改增对建筑企业产生的影响的基础上,进一步对建筑企业营改增应对措施进行探究,以期为促进建筑企业经营发展提供一些具有价值的参考建议。 “Business tax increase ” refers to the business tax to VAT, the purpose is to make enterprises in the operation of the double taxation can be effectively avoided, is a class of effective measures to reduce corporate tax burden. Based on the analysis of the impact of the reform on construction enterprises, this paper further explores the measures to deal with the reform of construction enterprises so as to provide some valuable suggestions for promoting the development of construction enterprises.