建筑行业具有建筑工程涉及地域广、流动性强、工期比较长等特点,建筑企业“营改增”实施后,尚存在着一些工程项目未竣工的情形,“营改增”将带来新老税收政策如何过渡的问题。在建工程项目的缴税方式根据增值税现行规定及已经“营改增”的行业政策考虑,建筑业“营改增”后在建工程项目可能涉及以下三种缴税方式:继续缴纳营业税、按增值税一般计税方式缴纳增值税、按增值税简易征收方式缴纳增值税,三种不同方式将对于建筑企业产生不同影响。继续缴纳营业税。参照《财政部国家税务总局关于将铁路运输和邮政业 Construction industry has a wide range of construction projects, strong liquidity, longer duration and other characteristics of the construction enterprises “battalion change ” after the implementation, there are still some projects unfinished situation, Bring about the old tax policy how to transition problem. Tax under construction projects According to the existing provisions of value added tax and has been “business tax reform” of the industry policy to consider the construction industry, “business to change” post-construction projects under the project may involve the following three ways: Continue to pay business tax, according to the general VAT value-added tax to pay value-added tax, simple VAT levy to pay VAT, three different ways will have different impact on the construction enterprises. Continue to pay sales tax. Reference to the "Ministry of Finance State Administration of Taxation on the railway transport and postal industry