由于取得抵扣发票的难度大,抵扣时间的不规律,新工程与老工程的衔接政策等因素的影响,使得建筑业营改增政策的实施更加困难。为此,笔者从简述我国建筑业新工程与老工程的相关内容入手,针对建筑业营改增新老工程的衔接问题进行重点探究。 Due to the difficulty of obtaining the debit invoice, the irregular tax deduction time, the cohesion policy of the new project and the old project, the implementation of the policy of increasing the construction business camp is more difficult. Therefore, the author starts with a brief description of the related contents of new construction and old construction in our country, and focuses on the connection of new construction and old construction in construction industry.