“营改增”是国家为了防止企业重复纳税而出台的一项政策,在实际工作中,企业为避免重复纳税,必须采取适当的纳税筹划手段,才能良好的解决“营改增”后的遗留问题,促进建筑施工企业良性发展。本文对营改增后建筑施工企业存在的问题进行简要分析,并针对纳税筹划的实施方案进行探究,以供参考。 In the actual work, in order to avoid double taxation, enterprises must adopt proper tax planning methods in order to solve the problem of " After the remaining problems, and promote the healthy development of construction enterprises. This article briefly analyzes the existing problems of the construction enterprises after the VAT reform and explores the implementation plan of the tax planning for reference.