扩大增值税征收范围是完善增值税制的重要步骤。建筑业改征增值税是公平税负、完善税制、进一步发挥增值税的内在制约监控机制、规范征管、减少税收流失、使增值税的运行机制更为畅通的需要 ,对于解决当前我国增值税实施中的一些突出矛盾和问题具有重要的意义。一、主要难点建 To expand the range of value-added tax is to improve the value-added tax system an important step. Value-added tax reform in the construction industry is a fair tax burden, improve the tax system, and further give play to the internal control system of value-added tax, standardize the collection and management, reduce tax losses, make the operating mechanism of VAT more unobstructed, to solve the current implementation of value- Some of them highlight the contradictions and issues of great significance. First, the main difficulties built