随着我国社会经济的不断发展,各行各业之间的竞争也就越来越激烈,减轻税务成本也就成为各个企业降低成本的主要手段之一,特别是在施行营改增后,如何做好纳税筹划成为各个企业探索的重要课题之一。本文主要论述的营改增后建筑行业如何做好纳税筹划,从而提高企业的竞争力。 With the continuous development of our country’s social economy, the competition among all walks of life will become fiercer and fiercer. Reducing the tax costs has also become one of the major means of reducing costs for all enterprises. In particular, after the reform of camps is implemented, how to do Good tax planning has become one of the important topics explored by all enterprises. This article mainly discusses how to improve the tax planning of the construction industry after the increase of battalion change, so as to improve the competitiveness of enterprises.