本文针对“营改增”政策出台的背景,重点分析了税制改革后各类企业的税负的变化。通过总结营改增对各行业税负的不均衡影响,进一步指出政策实施的积极作用及存在的不足,并针对这些不足提出改善建议。 This article focuses on the background of the introduction of the policy of “increasing revenue from tax reform,” focusing on the analysis of the tax burden changes of various types of enterprises after the tax reform. By summarizing the unbalanced impact of the tax reform of various industries on the tax burden, the author further points out the positive role and existing problems of the policy implementation, and puts forward suggestions for improvement in view of these deficiencies.