在我国市场经济体制日益完善的条件下,市场经济活动更加多元化,所以,国家颁布的各项改革政策会对企业发展产生直接的影响。实践中,所有企业都应该严格依据规范标准执行。我国从制定并且落实营改增税制以来,对咨询行业产生了严重的影响,各大企业税务管理工作越来越规范,有效促进了国家税务机制改革的进一步完善。本文将对“营改增”对企业行为影响的实证进行分析。 Under the condition of increasingly perfect market economy in our country, market economy activities are more diversified. Therefore, all the reform policies promulgated by the state will have a direct impact on the development of enterprises. In practice, all enterprises should be strictly based on norms and standards. Since the formulation and implementation of tax increase system in our country, our country has had a serious impact on the consulting industry. The tax administration of major enterprises has become more and more standardized and effectively promoted the further improvement of the reform of the national taxation system. This article will analyze the empirical analysis of the impact of “business tax reform and increase” on corporate behavior.