近年来,我国税务项目发生了翻天覆地的变化,其中“营改增”是税务改革中异常重要的阶段,与我国各行业的长远发展有着密切的联系;特别是施工企业,由于施工企业会计核算的特殊性,实行“营改增”后,其核算内容产生一定变化。本文分析了“营改增”对施工企业会计核算的影响,并提出了相应解决措施,以供相关工作人员的参考。 In recent years, the taxation projects in our country have undergone tremendous changes. Among them, the “tax increase by tax reform” is an extremely important stage in tax reform and has close ties with the long-term development of various industries in our country. In particular, as construction enterprises, The particularity of accounting, the implementation of “battalion change”, the accounting content of a certain change. This paper analyzes the impact of “Yingzengzeng” on the accounting of construction enterprises, and puts forward the corresponding measures to be taken for the reference of relevant staffs.