随着我国经济的快速发展,我国对于税务征收机制也进行了一定的改革。因此只有不断完善其税务征收机制的体系结构,才能防止出现重复性征收税款的问题。对于我国税务工作而言,营业税改征增值税是比较重要,同时也属于优化税务的关键措施。因为通过改革能够高效的进行纳税,对于建筑企业也存在一定的促进作用。因此,本文就从建筑企业营业税改增值税的社会背景出发,分析了建筑企业该如何应对营业税改成增值税,旨在为相关管理人员提供一些建议和参考。 With the rapid economic development in our country, China has also carried out certain reforms in its tax collection mechanism. Therefore, only by constantly improving the system of tax collection mechanism can we prevent the problem of repetitive tax collection. For China’s tax work, the business tax levy value-added tax is more important, but also the key to optimizing tax measures. Because tax reform can be efficiently carried out, there is also a certain role in promoting the construction enterprises. Therefore, this article starts from the social background of building enterprises’ business tax to change value-added tax, analyzes how to deal with the business tax to VAT, and aims to provide some advice and reference for relevant managers.