Abstract: Taking the rural construction land reclamation project in Chongqing as the research object，referring to the relevant policy and literature of‘business tax replaced by value added tax’，the project was divided into four types，influence of‘business tax replaced by value added tax’on the reclamation project of rural construction land in Chongqing was analyzed，and some suggestions were puts forward.Research suggested that after‘business tax replaced by value added tax’construction，cost or tax of projects supported by affiliated construction，project with mechanical and manual dismantling，projects supported by mechanical dismantling mainly reduced 0.27%、0.45%、5.35%，respectively.Cost or tax of projects supported by manual dismantling increased 9.40% averagely.