Abstract: The construction industry plays an important role in the development of national economy. With the full implementation of the tax reform which business tax change to value added tax, there will be some changes in the construction side of the small-scale taxpayers and general taxpayers under the business tax model and the value-added tax model.Through the tax burden comparison analysis, We can see the construction side needs to familiarize with the policy of increasing the battalion and the corresponding laws and regulations, standardize the business model, and strengthen the management of the partners, It is also necessary to improve the construction of the invoice management mechanism, the establishment of material information database and to strengthen the cost of training the work of the recommendations.