就“营改增”的本质而言,是一项完善国家税制的政策,其目的是为了避免因重复征税等问题为企业带来的诸多发展障碍,从而为企业的发展扩宽道路,达到降低企业税收成本、强化企业竞争力、促进企业深远发展的目的。但是,自“营改增”政策实施以来,与企业传统的管理模式产生了不小的矛盾与碰撞,这不仅没有达到预期的为企业谋利益的效果,无形中还增加了企业的税负。本文就以“营改增”对施工企业的影响为出发点,简要探析“营改增”对施工企业的挑战及应对策略。 As far as the nature of the “tax reform” is concerned, it is a policy of improving the national tax system. The purpose of this policy is to avoid many obstacles to development brought about by repeated taxation and to widen the road for the development of enterprises , So as to reduce the tax cost of enterprises, strengthen the competitiveness of enterprises and promote the far-reaching development of enterprises. However, since the implementation of the policy of “increasing revenue and increasing profits”, there has been no small contradiction and collision with the traditional management mode of the enterprise. This not only failed to achieve the anticipated effect of seeking benefits for the enterprise, but also virtually increased the corporate tax negative. This article starts with the influence of “camp change to increase” on construction enterprises, and briefly analyzes the challenges and countermeasures to construction enterprises from “camp change”.