随着我国经济转型的不断加快,“营改增”的税制改革成为必然趋势,但由于两种税种的本质区别,税制改革必然会给路桥施工企业的会计核算带来重要的影响,本文从路桥施工企业“营改增”的实施背景出发,明确“营改增”的必要性,进而阐述“营改增”对路桥施工企业会计核算带来的影响,并根据相关的影响提出应对这些变化的举措。 With the continuous acceleration of China’s economic restructuring, the reform of the tax system of “reform of the battalion and the reform of the VAT system” has become an inevitable trend. However, due to the essential difference between the two types of taxes, the reform of the tax system will inevitably bring about an important impact on the accounting of the construction enterprises. From the background of the implementation of “construction of the bridge and bridge company” to “reform of the establishment of the corporation”, it is necessary to clarify the necessity of “building up the business and increasing profits”, and then to explain the influence of “business reform and increase” on the accounting of road and bridge construction enterprises. Relevant impact sets out measures to address these changes.