营业税改为增值税是我国税制改革的一项重要内容。该项改革措施一方面对构建结构优化的税收制度有着非常重要的意义,另一方面对企业会计核算也将产生一定的影响。本文着眼建筑类企业营改增问题,从企业税率变化、收入核算、所得税核算、利润核算、票务管理等方面分析了建筑类企业实行营改增后会计核算方面产生的影响。 Business tax to VAT is an important part of our tax system reform. On the one hand, this reform measure is of great significance to the construction of an optimized tax system. On the other hand, it will also have an impact on the accounting of enterprises. This article focuses on the construction business battalion increase problem, from the enterprise tax rate changes, income accounting, income tax accounting, profit accounting, ticket management and other aspects of the construction enterprises after the operation of the accounting reform after the impact.