With the deepening reform of the tax system, "replace business tax with VAT" is imperative, but because of the particularity of construction enterprises, by the "replace business tax with VAT" of greater impact, clear the important influence of "replace business tax with VAT" on construction enterprises is helpful to the development of construction enterprises. This paper analyzes the impact of "replace business tax with VAT" on construction enterprises and the response of construction enterprises to "replace business tax with VAT".