营改增是当前我国税务政策改革的重点,是我国继2009年实施增值税改革后的又一次税收制度的突破。营改增的出台,有助于降低企业运行成本,减轻赋税压力。为进一步加深相关学者对营改增的认识,本文重点研究了建筑企业营改增的相关问题,并对其应对措施与税收筹措机制进行研究,希望能对相关学者工作有所帮助。 The reform of the battalion is the focus of the current tax policy reform in our country and a breakthrough in our country’s tax system after the implementation of the VAT reform in 2009. The introduction of VAT reform will help to reduce the operating costs of enterprises and reduce tax pressure. In order to further deepen the understanding of relevant scholars on camp reform, this paper focuses on the related problems of camp camp business reform, and studies its coping measures and tax collection mechanism, hoping to be helpful to the work of relevant scholars.