营改增的大背景条件下,对应建筑行业也受到了一定影响,建筑行业需要考虑产品功能、安装需求、施工条件等方面要素,为了充分适应营改增的局面,需要加强建筑生产结构的调整控制,保证会计工作方面的相应结构方法进行对应调整。本文对建筑行业在营改增大背景下的会计核算现状,影响及应对处理方法等进行了分析,旨在提高建筑行业的长期可持续发展水平。 Under the background of changing the battalion, the corresponding construction industry has also been affected to a certain extent. The construction industry needs to consider the elements of product function, installation requirements and construction conditions. In order to fully adapt to the situation of battalion reform, the construction industry needs to be adjusted Control, ensure that the accounting structure of the corresponding work corresponding adjustments. This article analyzes the status quo, impact and countermeasures of accounting in the construction industry in the context of increased business reform, aimed at improving the long-term sustainable development of the construction industry.