“营改增”对建筑企业税负有双重性的影响,但是在具体实施的过程中,企业的税负出现不减反增的现象。造成这种现象的主要原因是增值税的税率过高,企业中间的投入比率过低,固定资产的更新周期比较长等。但是“营改增”税负不减反增现象只是部分试点企业出现的现象,所以不能把此现象作为评价营业税改征增值税的标准。本文主要通过对“营改增”税负不减反增的现象进行分析,对我国“营改增”政策提出相关的建议。 However, in the process of concrete implementation, the tax burden of enterprises appears to increase or decrease in the opposite direction. The main reason for this phenomenon is that the rate of VAT is too high, the ratio of investment among enterprises is too low, and the renewal period of fixed assets is relatively long. However, the phenomenon of increasing tax burden without tax deduction is only a part of the phenomenon of the pilot enterprises. Therefore, this phenomenon can not be regarded as the standard for assessing the tax rebate of the business tax. This article mainly analyzes the phenomenon of increasing tax burden from “increasing taxes and increasing taxes”, and puts forward relevant suggestions on the policy of “changing taxes from business to increasing profits”.