《营业税改征增值税试点方案》试行的建筑业营业税改增值税后,必然会对建筑施工企业产生深刻的影响。建筑施工企业如何应对,是当前迫切需要研究和解决的问题。本文分析了“营改增”对建筑施工企业带来的挑战,并从具体和一般高度分别提出了建筑施工企业如何积极应对“营改增”的措施。 “Business tax reform levy value-added tax pilot program,” the pilot building tax rebate business tax, construction companies will inevitably have a profound impact. How to deal with construction companies is an urgent need to study and solve the problem. This article analyzes the challenges brought by “Ying Zeng Zeng Zeng ” to the construction enterprises and puts forward the measures of how the construction enterprises should actively respond to the “battalion change” from the concrete and the general height.