“营改增”税收制度是政府出台的关于税收的革命性政策,其具体内容为将营业税改为增值税。文章介绍了营改增对于建筑企业发展的影响,分别介绍对于企业成本和税收政策的影响。企业需要学习和适应营改增制度,结合企业情况,制定有利于自身发展的运营机制,合理合法减小税额。 “Tax reform” tax system is the government introduced a revolutionary tax policy, the specific content of the business tax to VAT. This article introduces the impact of VAT reform on the development of construction enterprises, and introduces the impact on business costs and tax policies. Enterprises need to learn and adapt to the business reform system, combined with business conditions, develop their own development operating mechanism, reasonable and reasonable to reduce the tax.