我国税收制度改革中,将营业税改为增值税是十分重要的组成部分,这对于促进优化税收结构,形成公平的税收制度具有十分重要的意义。营改增能够对企业的收入核算、纳税以及利润核算等方面产生重要的影响,企业应积极主动地适应营改增,加强会计人员的教育培训,更好的适应营改增对企业会计核算的影响。本文就营改增对企业会计核算的影响进行分析和研究。 In our country’s taxation system reform, changing the business tax to the value added tax is a very important part, which is of great significance for promoting the optimization of the taxation structure and forming a fair taxation system. The increase in the number of battalions will have an important impact on revenue accounting, tax payment and profit accounting. Enterprises should proactively adapt to the increase of battalions and increase the education and training of accountants so that they can better adapt to the changes in battalion accounting influences. This article analyzes and studies the impact of the VAT reform on corporate accounting.