一、建筑业营改增很可能出现税负增加的情况营改增能够推动建筑业生产方式的转变,促进建筑企业进一步加强内部管理和控制,加快转型升级。这种潜在、隐性的长远影响,意义十分深远。但是,近期看,如果建筑业执行11%的增值税率,并按照销项税减进项税的一般纳税人纳税方法纳税,与营业税比较,虽然理论上[1]可以减轻税负,但实际上税负是增加的。根据住房城乡建设部2012年对百户以上企业的抽样调查,按照实际能够拿到进项税发 First, the construction industry is likely to increase the VAT tax increase Operating the VAT reform can promote changes in the mode of production of construction industry, and promote the construction enterprises to further strengthen internal management and control, speed up the transformation and upgrading. This potential, hidden long-term impact, is of far-reaching significance. However, in the near term, if the VAT rate of 11% is implemented in the construction industry and taxed on the basis of output tax minus taxpayers’ taxpayers, compared with the business tax, although in theory [1] the tax burden can be lightened, the tax actually Negative increases. According to the sample survey of over 100 enterprises in 2012 by the Ministry of Housing and Urban-Rural Housing, the input tax