中文摘要：

建筑业纳入营改增后，其税收征管将面临重大变化。首先分析营改增给建筑业带来的机遇，并从税制设计和税收征管等方面阐述营改增带来新的挑战，然后从税收政策设计和行业经营等方面提出应对的建议。

英文摘要：

After bringing construction industry into the reform of switching business tax to VAT, the tax administration will face great challenges. First, the paper analyzes the opportunity of switching business tax to VAT, then expounds the new challenges from the tax system design, industry management and tax administration three aspects. Finally, puts forward the construction industry response suggestions from the tax policy design, industry management and other aspects.