全面营改增距今已经一年了,这一年来,国家税务机关不断完善营改增税收政策,相应的不断完善有关增值税税务账务处理。在营改增税目中,其中,建筑业影响甚大。本文就营改增税收政策对建筑业的影响进行分析,以及举例说明营改增前后其税务处理。 It has been a full year since the reform of the camp was carried out. Over the past year, the state tax authorities have been making continuous efforts to improve the policy of increasing tax revenues by camps and correspondingly continuously improving the handling of VAT-related taxation accounts. In the tax reform camp, of which, the construction industry has a great impact. This article analyzes the impact of tax reform on camp construction on the construction industry and illustrates the tax treatment before and after the camp reform.