营改增试点的进行,虽然有利于绝大行业避免征税重复,但同时也加重了视频监控B0T租赁行业税负。如何应对营改增给企业税负加重的问题,充分利用国家本次税收改革给企业减赋的主导思想,对企业来说是一个值得探索的过程。文章介绍了视频监控项目BOT租赁模式,以及营改增对此模式下企业的税负影响及应对办法方面进行了初步探索,在合理合法的前提下,从企业避税实物方面阐述了一些想法。 The reform of pilot camps, although conducive to the vast majority of industries to avoid tax duplication, but also increased the tax burden on the video surveillance B0T leasing industry. How to deal with the increase of business tax burden added to the business problem, make full use of the tax reform to the country the dominant ideology, for enterprises is a worth exploring process. This article introduces the BOT rental mode of video surveillance project, as well as the impact of batches change on the tax burden of enterprises in this mode and the preliminary measures to be taken. Under the premise of reasonable and lawfulness, this article elaborates some ideas from the tax avoidance kind of enterprises.