营业税改增值税是我国税收制度改革的重要组成部分,不仅对结构优化有重要意义,同时对社会税收制度公平性的实现有极大的促进作用。企业会计核算在营改增制度的实行下也发生相应的变化,企业在利润、核算以及纳税等当面的工作也在进行不同程度的改变。企业应对相关人员的水平以及道德措施进行合理的管理与培训,从根本上促使会计核算工作的长远健康发展。 Business tax reform VAT is an important part of the tax system reform in our country, which not only has great significance for structural optimization, but also greatly promotes the realization of social tax system fairness. The accounting of enterprises has also undergone a corresponding change under the implementation of the system of increasing profits and taxes, and the work of enterprises in terms of profit, accounting and tax payment has also undergone various changes. Enterprises should manage the level and moral measures of related personnel properly and fundamentally promote the healthy and long-term development of accounting work.