建筑施工企业做为我国企业体系中重要的组成部分,对我国经济发展具有不可忽视的作用,在企业改革的背景下,营业税改增值税做为一种全新的企业发展模式逐渐受到各企业的重视,成为影响各企业发展的关键性因素,文章主要浅析建筑施工企业如何在营改增中实现过渡,旨在推进我国建筑施工企业全面发展,推动国家经济增长。 As an important part of China’s enterprise system, construction enterprises can not neglect the economic development of our country. Under the background of enterprise reform, the VAT of business tax as a brand new mode of enterprise development is gradually being valued by all enterprises Has become a key factor affecting the development of all enterprises. The article mainly analyzes how the construction enterprises can make a transition in the reform of their camps, aiming at promoting the all-round development of China’s construction enterprises and promoting the national economic growth.