This paper takes the Chongqing Construction Engineering Group as an example, and makes a calculation of the data after the "business tax to value-added tax reform" based on the data before the reform. The impact of the tax reform on the tax burden and finance of the construction enterprises is discussed. The study found that:due to"business tax to value-added tax reform", the tax burden of some construction enterprises increases instead of dropping down, and it also has different effects on the company's financial situation and operating results. Finally, the countermeasures for construction enterprises to deal with the reform are proposed.%文章以重庆建工集团为例,以"营改增"前的数据为基础对企业"营改增"后的数据进行测算,分别探讨"营改增"对建筑企业的税负和财务产生的影响,研究发现:"营改增"会导致部分建筑企业税负不降反增,同时也会对企业的财务状况和经营成果产生不同的影响,文章最后提出建筑企业应对"营改增"的对策建议.
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