自我国开始进行税制改革以来，作为主要流转税之一的增值税也随之不断进行改 革，至2016年5月1日我国增值税改革再次扩大征税范围，将增值税的征收范围扩大 到营业税的征收范围，正是在此次增值税改革中建筑行业纳入增值税的征收范围。此后， 我国并没有停下增值税改革的步伐，始终以扩大增值税征税范围、调整税率和征收率、 实行免征点制度为主要措施深化我国增值税改革，以此为指导我国全面推开营改增，将 建筑行业纳入增值税征税范围；在全面推开营改增后，推行增值税税率并档、下调，由 此建筑行业适用税率由11%下调至10%，再下调至9%；增值税税率并档、下调的同时， 我国增值税小规模纳税人起征点由按月（季）3万（9万）调整至按月（季）10万（30 万）。 本文在持续关注增值税改革对我国建筑行业影响的同时选取自建筑行业改征增值 税后的各项数据进行分析，分析发现我国建筑行业在进行增值税改革后消除了长期以来 我国对货物和劳务分别征收增值税和营业税所产生的重复征税问题，建筑行业的产值利 税率在近几年持续下降；同时建筑行业总产值的连年上涨和我国建筑行业内不断深化的 增值税改革为我国降低建筑企业税负、深化建筑行业分工、拉动建筑行业发展营造良好 的税收环境打下坚实基础，但就国家统计局近几年公布的数据来看，我国建筑行业产值 利税率呈连年下降趋势而产值利润率却并无上升，甚至近几年来建筑行业主营业务成本 增幅均超过建筑行业主营业务收入增幅，建筑行业在进行增值税改革后税负降低，但是 产业利润率徘徊在3.5%左右，利润微薄且不断下降。 增值税改革带来了建筑行业计税原理颠覆性的改变，增值税计税原理中税款抵扣原 则的引入固然解决了我国两税并行制度造成的建筑行业固有的重复征税弊端，但同时也 使得建筑企业为了降低自身税负，在购进货物、劳务并索取增值税发票的过程中支付了 更多的成本；此外，增值税改革还改变了我国建筑企业跨区域经营模式，新的跨区域经 营管理制度带来了我国建筑企业在预缴税款、发票开具等方面的变化；中央地方增值税 税收收入分配比例的调整使得地方政府为拉拢税源、增加税收收入，通过各种方式对建 筑企业的经营行为进行干预，建筑企业为满足地方政府要求而做出的企业行为调整无形 II 中增加了建筑企业的经营成本。我国在进行增值税改革后，取得了显著的减税成效，为 切实落实减税降费、拉动我国经济，也为打造一个适合我国社会主义经济体制长久良性 发展的税收体制，我国近几年在全面推开营改增、深化增值税改革的过程中以相当高的 频率发布新的税收法规政策，每一项税收法规政策的变动或大或小都对建筑企业的成本 和税负造成一定影响，而税收法规政策的快速更新更是对建筑企业自身素质提出较高要 求，若不能合理应对不断深化的增值税改革难免造成成本上升、利润下降的问题。 在关注到增值税改革对我国建筑行业造成的成本影响后，本文从介绍论文研究背 景、方法及研究成果的实践价值开始，先简要阐述增值税产生、发展历程及国内外学者 关于建筑行业进行增值税改革的相关研究、结论；其次从理论上分析了增值税改革对我 国建筑企业的影响；简要阐述我国建筑行业增值税改革历程及相关政策文件后，基于建 筑行业特有的特点分析我国建筑行业增值税改革后的现状和问题；以最新的税收法规政 策为基础推算我国建筑行业进行增值税改革前后税负和成本的变动关系，计算不同变量 条件下的税负平衡点，并以XF区A建筑公司中标的工程项目数据进行税负平衡点的分 析和验证；通过数据和实证的分析，本文从建筑企业内部层面和外部层面两个方面提出 建筑企业控制成本的建议，以期达到建筑行业控制成本、降低税负、提高利润、促进行 业良性发展的目标。 关键词：增值税改革，建筑行业，成本，税负 III ABSTRACT Since our country started tax reform, VAT, which is one of the main turnover taxes, had been reformed continuously, and on May 1 of 2016, our country enlarged the taxation range from VAT to business tax and incorporated the building industry into the taxation range of VAT. Since then, our country had never stopped its step in VAT reform but persisted in the main measures firmly to deepen the VAT, such as enlarging the taxation range of VAT, adjusting the tax rate and change rate and carrying out the zero tax exemption threshold system, thus to replace business tax with VAT and incorporate the building industry into the taxation range of VAT; After realizing comprehensive promotion of replacing business tax with VAT, our country began to promote combination of different levels of VAT rate and VAT rate declining, and accordingly, the applicable tax rate of the building industry declined from 11% to 10% and then to 9%; And meanwhile, the tax exemption threshold for small-scale taxpayers was adjusted from 30,000 (90,000) per month (quarter) to 100,000 (300,000) per month (quarter). This paper centers on the influence of VAT reform on the building industry of our country continuously, selects the various data after business tax has been replaced by VAT for building industry for analysis to find out that the building industry in our country has solved the problem of duplicate taxation of VAT tax and business tax on cargo and labor service after business tax has been replaced by VAT for building industry and the ratio of profit to output value has been declining continuously in recent several years; Meanwhile, the continuous increase in successive years of the gross output of building industry and the deepening VAT reform in building industry have laid a solid foundation for our country to reduce tax burden of building enterprises, deepen labor division of building industry, drive the development of building industry and build good taxation environment, but according to the data published by the State Statistics Bureau in recent several years, the ratio of profit to output value presents a trend of declining in successive years while the profit ratio of production has no increase, and even the main business cost increase of building industry in recent several years surpasses the main business income of building industry, besides, the tax burden of building enterprises reduces after business tax has been replaced by VAT but the industry profit rate is around 3.5% with low profit and a declining trend. IV VAT reform brings subversive change to the taxation principle of building industry. Though the introduction of tax reduction principle solves the problem of duplicate taxation in building industry caused from tax parallelism, the building enterprises need to pay more in the processes of purchasing cargo, labor service and asking for the VAT invoice in order to reduce tax burden. In addition, VAT reform also changes the trans-regional operation mode of building enterprises, which brings changes to the prepaid taxes and invoice issuing; the VAT revenue distribution proportion adjustment makes local governments intervene in the operation of building enterprises through various modes in order to increase tax sources and tax revenue while the building enterprises increase the operating cost in order to make adjustment and meet with the requirements of local government. Our country has made significant achievement in tax reduction after the VAT reform. For the purpose of cutting taxes and administrative fees, driving economic development and building a long-tern and benign taxation mechanism for socialist economic system, our country has comprehensively promoted new taxation regulations and policies in the processes of replacing business tax with VAT and deepening VAT reform, wherein any large and small change of taxation regulations and policies will cause certain influence on the building cost and tax burden, which also proposes higher requirement on the building enterprises, if the building enterprises can not cope with VAT reform reasonably, the problems such as cost increase and profit decrease will appear. Centering on the cost influence of VAT reform on the building industry in our country, this paper starts from the research background, research method and practical value of research achievements to firstly expound the emergence and development history of VAT as well as domestic and overseas researchers’ researches and conclusions on VAT reform in building industry; and then this paper conducts theoretical analysis on the influence of VAT reform on the building enterprises of our country, expounds the development history and related policies of VAT reform, analyzes the current situation and existing problems, predicts the change of tax burden and cost in building industry after the VAT reform based on the latest taxation regulations and policies, calculates the tax burden balance under t