“营改增”税制改革后,对于建筑行业的影响较为深远,建筑行业的财务人员对于新的税收政策不进行仔细的研读,有可能使其对于新税制下建筑业的纳税筹划工作变得无从下手,从而给企业的生产经营活动带来一定的税务风险,并最终使得企业无形中提高了纳税成本。本文将从“营改增”后对于建筑行业的税务影响入手,并提出“营改增”后建筑行业纳税筹划的对策,并辅以相应的案例进行有效的分析,最终提出纳税筹划过程中应该防范的税务风险,以期达到为建筑行业营业税改征增值税后的纳税筹划工作提供一些较为浅显的理论基础。 After the reform of the tax system, the impact on the construction industry is far-reaching. The construction industry finance personnel do not conduct any careful study on the new tax policy, which may make it more likely that the tax planning work for the construction industry under the new tax system will be changed. Have no way to start, so as to bring some tax risks to the production and business activities of enterprises, and ultimately make the enterprises virtually raise the tax costs. This article starts with the taxation impact on the construction industry after the reform of the “battalion and the VAT reform”, and puts forward the countermeasures of tax planning in the construction industry after the “battalion reform”, supplemented by the corresponding case analysis, finally proposes the tax payment In the process of planning, we should take precautions against the tax risks so as to provide some fairly simple theoretical basis for the tax planning after the introduction of VAT into the construction industry.