2012年1月1日,营改增在上海开始试点,并且将会在2015年完成全国范围的营改增。在这种大背景下,建筑业的营改增马上就会来到,这将会对建筑业的财务核算及税务承担等方面有着重大的改变。本文就以市政施工企业为例,分析税负增加的原因、应对的策略以及企业在营改增之前要做的准备。 On January 1, 2012, the battalion increased its pilot program in Shanghai and will complete nationwide battalion increases by 2015. In this context, the construction industry will soon come to a change in the camp, which will have a major change in the construction industry’s financial accounting and tax commitments. This article takes municipal construction enterprises as an example to analyze the reasons for the increase of tax burden, the strategies to be taken and the preparations to be made by the enterprises before the increase of battalion.