当前税收制度很难满足现代经济发展所需,同时也会有众多问题暴露出来,因此国家税收等部门急需对当前税收制度加以有效革新。而营改增实质上指的是把营业税替换为增值税,进一步对过去重复征收情况予以杜绝。虽说当前营改增税主要针对对象是第三产业的服务行业,但是这也不可避免的波及到了建筑产业。营改增对于建筑业构成影响如何,是否可行,还有对于建筑企业而言是机遇或挑战等,这些都是建筑业与学术业等相关人员需要认真考虑的事情。建筑业要结合营改增相关内容灵活应对,科学合理调整经营项目税收制度,比如工程造价等,同时对于企业财务等方面也要做出适当改变,让营改增真正成为建筑业发展的动力。 The current tax system is difficult to meet the needs of the development of the modern economy, but also many problems will be exposed, so the state tax departments urgently need to effectively reform the current tax system. In essence, the change in camp refers to the replacement of sales tax with value added tax, and further elimination of the past repeated tax collection. Although the current tax increase mainly targeted at the tertiary industry service industry, but it also inevitably spread to the construction industry. The impact of the VAT reform on the construction industry is feasible and there are opportunities or challenges for the construction industry. These are all issues that need to be seriously considered by relevant personnel in the construction industry and academic industry. The construction industry should flexibly cope with the content related to battalion reform and increase the scientifically and reasonably adjusted taxation system for operating projects, such as construction cost. At the same time, appropriate changes should be made in aspects of corporate finance and so on, so that battalion alteration and increase can truly become the driving force for the development of the construction industry.