基于建筑业典型上市公司近三年相关数据建立测算模型,计算营改增后流转税税负水平和前后变化。研究显示:基建类企业税负可能下降;园林和装饰工程类企业税负可能上升;不动产进项抵扣政策将有效降低税负。最后,提出建筑业应对营改增的建议。 Based on the relevant data of typical listed companies in the construction industry in the recent three years, a calculation model was established to calculate the level of tax turnover tax and the change before and after tax reform. The research shows that the tax burden of infrastructure enterprises may decline; the tax burden of enterprises in gardens and decoration engineering may increase; the deductible policy of real estate input will effectively reduce the tax burden. Finally, put forward suggestions that the construction industry should deal with the increase of battalions.