营改增已经在全国全面的推广,乡镇财政收支受到了积极和消极的影响,乡镇政府要积极的采取对策,缓和营改增给乡镇带来的消极影响。本文以矿山镇为例在对理论基础分析的基础上,剖析了营改增对乡镇财政收支的积极和消极影响,并进一步的提出了完善营改增对乡镇财政税收收支影响的措施。 The reform of camps has been comprehensively promoted across the country. The revenues and expenditures of townships and towns have been positively and negatively affected. The township governments should take active measures to ease the negative impact brought by the camp reforms. Based on the analysis of the theoretical basis, this paper analyzes the positive and negative impact of the increase of tax on township financial revenues and expenditures, and further puts forward the measures to improve the impact of the tax reform on township fiscal revenue and expenditure.