自2011年提出试点到2016年5月全面实施,营改增已经在多个方面影响着身处经济市场的各个企业。近几年里,房地产市场热度起伏不定,这种情况直接对建筑施工企业造成不小的压力,市场竞争激烈,很多企业不幸被淘汰。营改增作为国家活跃市场经济,缓解企业经济压力的重要宏观调控手段,为建筑施工企业带来了实质性的好处。但在企业实际运用营改增的时候,又出现许多实际问题为企业带来不良影响甚至是财务风险,这些都亟待企业调整处理。 Since the pilot program was launched in 2011 and is fully implemented in May 2016, the increase in battalions has affected various enterprises in the economic market in many ways. In recent years, the real estate market ups and downs, which directly caused serious pressure on the construction enterprises, the market is fierce competition, many companies were unfortunately eliminated. As an important macro-control measure for the country’s active market economy and alleviating the economic pressure on enterprises, it has brought substantial benefits to construction enterprises. However, when the actual operation of a company increases or decreases, many practical problems appear to bring adverse effects to the enterprise or even financial risks. All of these urgently need to be adjusted and dealt with by the enterprises.