“营改增”是国家财税体制改革的重要一步,也是以结构性减税促进稳增长、调结构的关键点。那么,“营改增”对建筑的税负有什么样的影响呢?文章认为,营改增以后,税负增加与否取决于抵扣的多少,抵扣多则税负降低,抵扣少则税负增加。 The reform of the fiscal revenue and tax system is an important step in the reform of the fiscal and taxation system in the country. It is also the key point for structural tax reduction to promote steady growth and structural readjustment. So, what kind of influence does the tax burden on the construction increase? According to the article, whether the increase of the tax burden depends on the deduction amount after the tax reform is increased or not, With less deduction tax burden.