建筑施工业征收增值税很可能是我国增值税改革的内容之一。本文试图对增值税改革导致施工企业的税负情况进行分析,从三个层次比较了增值税改革对施工企业的影响:征收营业税和生产型增值税;征收生产型增值税和消费型增值税;征收营业税和消费型增值税,不同情况下施工企业的税负进行比较。 Value-added tax on construction industry is likely to be one of the contents of China’s VAT reform. This article attempts to analyze the tax burden of construction enterprises caused by the VAT reform, and compares the impact of VAT reform on construction enterprises from three levels: business tax and production VAT, levy of production VAT and consumer VAT, Collection of business tax and consumer VAT, construction companies in different circumstances the tax burden compared.