“营改增”对建筑行业的影响主要体现在组织结构、业务模式、成本费用、制度流程、财务指标、资金使用、会计核算、信息系统、税务管理、过程期管理十等方面。营业税改征增值税改革(以下简称“营改增”),自2012年1月1日起在上海拉开序幕,历经2013及2014年度两次地区扩围与行业扩围后,截至目前,仅剩下建筑业、房地产业、金融业及部分生活性服务业尚未纳入改革范 The impact of the “camp change” on the construction industry is mainly reflected in the organizational structure, business model, cost and expenses, system flow, financial indicators, capital use, accounting, information systems, tax management, process management ten aspects. Business tax reform levy VAT reform (hereinafter referred to as “business reform by increasing ”), since January 1, 2012 kicked off in Shanghai, after two regional expansion and industry expansion in 2013 and 2014, up to now , Leaving only the construction industry, real estate, financial industry and some of the life services have not yet included in the reform