营业税与增值税合并征收是我国一直以来的税收办法,由于营业税与增值税在内涵与政策方面存在较大的差异,对我国经济及税收的发展会产生一定影响。因此,国家在近年提出了营改增的改革尝试。本文具体分析了营改增的实质,同时也分析了营改增后,对企业税负产生的各类影响。 Business tax and VAT merger is our tax revenue has always been, as business tax and value-added tax in the connotation and policy there is a big difference between China’s economy and tax revenue will have a certain impact. Therefore, in recent years, the state has proposed a reform attempt to increase battalion reform. This paper analyzes in detail the substance of the increase of business tax reform, and at the same time it analyzes various kinds of impact on business tax burden caused by business tax reform.