[摘　要]　建筑业“营改增”面临税负过重、全行业利润率偏低的制度困境。基于对制度困境四大原因的分析，提出搞准建筑行业利润率、在定额取费中规定5%的不可竞争的企业法定利润、“营改增”税率降为6%、适当限制银行等金融机构不合法“设卡”等政策建议。

[关键词]　建筑业；营改增；制度困境；政策建议

Abstract: The construction industry is facing the system dilemma of heavy tax burden and low profit margins industry-wide. Based on the analysis of four main reasons that have caused system dilemma, brings about some policy recommendations, such as making clear the building industry profit margins, formulating the non-competive and statutory profit margins as 5% in the fixed fee, reducing VAT rate to 6%, cracking down illegal actions in banks and other financial institutions.

Key words: construction industry; VAT change from business-tax; system dilemma; policy recommendation

建筑经济，2013（7）：5-7