“营改增”是指营业税改增值税,其是我国税务制度的一次重大变革,对各行业产生了广泛的影响。基于此,本文试分析“营改增”对建筑施工行业发展的影响,并针对影响的具体内容给出应对的对策,旨在通过分析使“营改增”对建筑施工行业发展的影响明晰化,为后续相关工作的开展提供一定的理论支持。 “Business tax reform ” refers to the business tax reform VAT, which is a major change in China’s tax system, has a wide range of industries. Based on this, this paper tries to analyze the influence of “Yingzengzeng” on the development of construction industry, and gives the countermeasures according to the specific content of the impact, aiming to make “Yingzengzeng” develop the construction industry The impact of clarification, for the follow-up work to provide some theoretical support.