营改增政策的实施,对各个行业都产生了重大影响,有正面也有负面,应客观理性地看待。本文先从正负两方面分析了营改增对建筑企业会计核算的影响,然后从适应新政策、提高效率、完善制度、提高员工素质几方面,给出了完善对策。 The implementation of the policy of increasing the number of battalions by the battalion has had a significant impact on various industries, both positive and negative, and should be viewed objectively and reasonably. This paper first analyzes the impact of the VAT reform on the accounting of construction enterprises from both positive and negative aspects, and then gives some suggestions to adapt the new policies, improve efficiency, improve the system and improve the quality of employees.