The disadvantage of coexistence of business tax and value-added tax has been more and more prominent in China. In particular, in construction industry, repeated taxation has been quite serious. In such a circumstance, China gradually reduced the scope of taxation of business tax and improved the taxation system. The scope of pilot work was extended to construction industry on May 1, 2016. In this study, the thesis set up a value-added process model for construction supply chain and analyzed relations between all subjects on the supply chain; analyzed influence of “replacing business tax with value-added tax” on construction enterprises based on the value-added process model for construction supply chain; designed and issued questionnaire; analyze the investigation result; confirm all factors influencing construction enterprises. Lastly, the thesis proposed concrete countermeasures on the four components from the perspective of the construction enterprises.