“营改增”是我国全面实施增值税转型后的又一次重要的税制改革,符合了我国市场经济体制发展的需求,是我国税收体制进一步完善的重要体现,对促进我国经济发展方式的转变起到十分重要的影响。本文通过对“营改增”政策各方面的分析和探究,阐述“营改增”对企业的影响,以及针对“营改增”企业所采取的应对措施。 The reform of VAT tax is another important tax reform after the full implementation of the VAT reform in China. It is in line with the demand of the development of China’s market economy system and an important manifestation of the further improvement of China’s tax system. It is of great significance to promoting the development of China’s economy Change has a very important impact. This article analyzes and probes into various aspects of the policy of “increasing profits and increasing taxes”, and expounds the impact of “increasing profits and increasing profits” on the enterprises and the countermeasures taken by enterprises that “increase profits and increase profits”.