“营改增”方案是以上海为起点开始全国范围内实施的,该方案的提出来自于2011年11月16日的《营业税改征增值税试点方案》,该方案的出台标志着营改增这一历史性举措,营改增给我国企业带来了空前的发展,尤其是对于建筑安装企业的影响更是不可言喻,本文就以此为出发点,针对建筑安装企业中营改增政策的影响和运用,来浅谈营改增对于建筑安装企业的利弊和改善措施。 “Camp to change by” program is based in Shanghai as a starting point for the implementation of the nationwide, the program is proposed from November 16, 2011 “business tax reform levy value-added tax pilot program,” the introduction of the program marks the camp This historic move to increase the business camp has brought unprecedented growth to our enterprises, especially for the impact of construction and installation companies is unspeakable, this article takes this as a starting point for the construction and installation business in the camp to increase policy The impact and use, to talk about the pros and cons of construction and installation of enterprises to improve and improve measures.