我国宏观税负偏高，税负痛感指数居高不下，后经济危机时代，结构性减税，是我国理论界和实务界的一致呼声。“营改增”是结构性减税的重要组成部分，随着我国税制改革的不断深入，在建筑业推行“营改增”已成为必然。“营改增”将会给建筑业带来哪些影响，建筑业又将如何应对和消化即将到来的“营改增”？ 本文旨在为建筑业 “营改增”提供一些理论和应用方面的借鉴，来助力建筑业“营改增”的平稳过渡。文章对我国营业税、增值税进行了概述，阐述了我国实行“营改增”后，在推动产业结构调整、税收公平以及促进第三次产业融合的积极意义。描述了我国建筑业的行业特征、客观实际，以及建筑业的涉税情况，创新性的运用优势劣势机会威胁分析法，分析了现阶段在建筑业推行“营改增”的优势和不足，以及将面临的机会和挑战。以Z集团BX项目的数据为依托，应用案例分析法、对比分析法，分析了BX实施“营改增”后，税负不降反增，收入和毛利降低，现金流量增加等一系列现实情况；进一步剖析了导致BX项目“营改增”后税负加重的诸多原因；利用鱼骨图分析法，循因导果，揭示了现阶段建筑业进行“营改增”存在的主要问题：销项税不能确定，进项税大打折扣，发票的收集、认证以及汇算清缴难度大、资金压力大等，得出目前在建筑业全面推行“营改增”的时机还不成熟的结论。提出了建筑业实施“营改增”的建议和对策：一是政府部门要强化监督职能，整顿建筑市场不规范行为，主动做好相关协调工作，出台针对建筑业实施“营改增”的过渡性扶持政策和配套措施，完善好增值税的征收管理体制，合理降低一般纳税人的门槛，重新调整建筑业的纳税时间，并给予建筑企业适当的准备时间；二是建筑企业自身要对“营改增”形成正确的认识，从加快产业结构调整，提高建筑产品的附加值上入手；在建立自上而下的增值税管理责任体系的同时，要强化管理，精益求精，走集约化、国际化管理之路；积极做好纳税筹划和资金平衡工作，理顺上、下游产业链的关系，与供应商一起走合作共赢之路，为顺利实施“营改增”奠定坚实基础。

In China, the general tax burden is so heavy and the tax pain index has remained shockingly high. In the Post Financial Crisis Era, the structural tax reduction has been consistently advocated by the theory circle and practice circle. The change from Business Tax to Value-Added Tax is an important part of the structural tax reduction. With the deepening of China’s tax reform, the implementation of the change from Business Tax to Value-Added Tax has become a necessity in the construction industry. What influence will the change from Business Tax to Value-Added Tax bring to the construction industry, and how do we deal with the upcoming change from Business Tax to Value-Added Tax in the construction industry? This paper aims to provide some theoretical and application significance, pushing forward the smooth transition from Business Tax to Value-Added Tax for the construction industry.This paper provided an overview of China's Business tax and Value -Added tax, expounded the significance of transition from Business Tax to Value-Added Tax in promoting the adjustment of industrial structure, enhancement of taxation fairness and acceleration of the fusion of the third industries .The features of construction industry, the reality, the related tax cases in the construction industry were also described in this paper. The analysis of strengths and weaknesses and opportunities and threats was used innovatively here, with the analysis of the advantages and disadvantages of the implementation of the change from Business Tax to Value-Added Tax in the construction industry by now, and the opportunities and challenges which may be faced in the future. Based on the data from the BX project of group Z, the paper has used the method of case analysis and comparative analysis in the recognition of the fact that the tax burden remained heavy, that the income and gross profit were reduced, and that the cash flow was increased, with BX substituting the Business Tax with a Value-Added Tax. The causes for these outcomes are analyzed using the Fishbone Diagram, disclosing the existing problems of construction industry in the rush from the Business Tax to a Value-Added Tax, such as: the uncertainty of output tax, the strain of input tax, the difficulties in the collection of VAT invoices, the complexity in final settlement within the headquarters, and the incremental financial pressure. The final conclusion was drawn that the timing was premature for the change from Business Tax to Value-Added Tax in the construction industry. Recommendations are also made for the government and construction enterprises in the transition from Business Tax to Value-Added Tax, including: I) recommendations for the government to strengthen the surveillance, standardize the construction market behavior, introduce transitional supporting policies and matching measures, improve the collection and administration mechanism for value-added tax, lower the threshold for small-scale tax payers, readjust the timing for tax reporting of the construction industry and set aside enough time for preparation and II) recommendations for construction enterprises to develop prepared awareness of the change from Business Tax to Value-Added Tax, set out to accelerate the restructuring of construction industry and enhance the added value of construction materials, strengthen management in terms of detail and development in terms of intensive and international management while building the top-down value-added tax management responsible system, actively pursue tax planning and fund balancing, cooperate with suppliers for a better structured industry chain, and pave a solid foundation for the implementation of transition from business tax to value-added tax.