[摘　要]　建筑业营业税改征增值税后，对建筑企业的税负、财务管理等将带来一定的影响。利用税负平衡点分析建筑业“营改增”的税负平衡，讨论“营改增”对建筑业产生的影响，提出建筑业“营改增”应对策略。

[关键词]　建筑业；增值税；营改增；税负平衡

Abstract: The tax burden and financial management of construction companies will be influenced after business tax replaced by value-added tax for construction industry. Using the tax balance point, the paper analyses the tax balance issues of business tax replaced by value-added tax for construction industry, discusses its influence on construction industry, and puts forward some countermeasures.

Key words: construction industry; value-added tax; business tax replaced by value-added tax; tax balance

[参考文献]

[1]财政部，国家税务总局.营业税改征增值税试点方案[Z].财税〔2011〕110号.

[2]财政部，国家税务总局.营业税改征增值税试点方案[Z].财税〔2013〕106号.

[3]财政部，国家税务总局.交通运输业和部分现代服务业营业税改征增值税试点实施办法[Z].财税〔2013〕37号.

[4]财政部.营业税改征增值税试点有关企业会计处理规定[Z].财会〔2012〕13号.

[5]钱承浩.建筑业“营改增”工程造价对策研究与影响分析[J].建筑经济，2013（7）.

建筑经济，2014（7）：15-17