摘要：根据建筑业当前所处的大环境，依据投入产出表分别对改革前后建筑业的税负规模和税负结构进行测算，对比分析“营改增”带来的影响和税负问题，提出从建筑施工三大成本角度进行纳税筹划、创建并完善投标报价体系、提高纳税筹划意识、利用会计电算化指导税务等建议。
关键词：营改增；建筑业；投入产出表；税负
Abstract：With reference to the current environment of the construction industry，according to the input-output table，this paper measures and calculates the tax scale and tax structure of construction industry before and after the reform respectively to investigate tax issues affected by the policy of "replacing business tax with value-added tax". Then，puts forward suggestions such as tax planning from the perspective of three major cost aspects of building construction，establishing and improving bidding pricing system，raising awareness of tax planning，and using accounting computerization to guide taxation.
Keywords：replace business tax with value-added tax；construction industry；input-output table；tax burden
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工程经济，2018（02）：43-45