The"to replace the business tax with a value-added tax"is a major reform of the tax system for the national implementation of structural tax cuts, which has promotes changes of tax system reform in the construction enterprises. Construction enterprises should see input tax in the material purchase and at the same time also need to see the risks, in order to achieve reasonable risk share among enterprises and obtain the maximum tax return.%“营改增”是国家实施结构性减税的一项重大的税制改革，推动整个建筑业企业税制的改革变化。建筑企业在看到采购材料获得进项税额的同时，也需要看到存在的风险问题，实现企业间合理的风险分担，获得最大的税差收益。
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