With the promotion of"to replace the business tax with a value-added tax"in China, the traditional construction enterprises have been influenced greatly, so how to transform dividend policy into the profit, and how construction enterprises take meticulous management, change the mode of operation, and go with the flow. This paper will make a preliminary analysis and discussion about the significance and influence of the"to replace the business tax with a value-added tax", and put forward countermeasures and measures.%营改增在全国的推广，对传统的施工企业影响较大，如何将政策的红利转化成现实的利润，施工企业如何精细化管理，改变经营模式，顺势而为。本文将从营改增的意义、影响等作初步分析与探讨，并提出对策及措施。
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