“营改增”后纳税地点的变化不利于建筑企业“走出去”。营业税的纳税地点为工程项目所在地,增值税需要到企业注册地缴纳,且营业税属地方税,增值税属国税,“营改增”后形成中央和地方,企业注册地和项目建设地税收分配冲突,各地必将出台税源保护政策挤压外地企业。《试点方案》明确了改革试点期间过渡性政策安排,如税收收入归属地等,但如何处理跨地区税收收入,解决和理顺中央和地方、地方和地方之间的税收分配关系。如政策上不能解决,“营改增”改革之后仍是建筑行业内部的矛盾。 “Tax change after the change,” tax changes in the location is not conducive to construction companies “going out ”. Business tax tax place for the location of the project, the value-added tax needs to be paid to the business registration and business tax is a local tax, value-added tax is the national tax, “business change” after the formation of the central and local government registration and project construction tax distribution Conflict, will be introduced around the tax source protection policy squeeze foreign enterprises. The “Pilot Program” specifies the transitional policy arrangements during the reform pilot period, such as the ownership of tax revenue, but how to deal with cross-regional tax revenue and solve and rationalize tax distribution relations between the central, local, local and local governments. If the policy can not be resolved, “reform by the camp ” after the reform is still the contradiction within the construction industry.