摘要：基于建筑业典型上市公司近三年相关数据建立测算模型，计算营改增后流转税税负水平和前后变化。研究显示：基建类企业税负可能下降；园林和装饰工程类企业税负可能上升；不动产进项抵扣政策将有效降低税负。最后，提出建筑业应对营改增的建议。

关键词：建筑业；营改增；流转税；税负

Abstract：Establishes the calculating model based on annual reports in the past three years and data in the prospectus of the typical construction listing corporation，calculates the tax burden level and the change after the reform. The result shows that the infrastructure enterprise tax burden is likely to decline，the garden and decoration engineering enterprise tax burden is likely to rise，the real estate policy proceeds deductible will effectively reduce the tax burden. At last，puts forward some suggestions for the construction industry to deal with the increase of VAT.

Keywords：construction industry；business tax to VAT；turnover tax；tax burden

参考文献

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工程经济，2016（07）：48-50