随着我国社会经济的快速发展,税收制度也在不断的完善,营业税改增值税(以下简称营改增)正是国家顺应经济发展新形势而适时推进的。营业税改增值税可以促进税收抵扣的链条的完整,从而使税负更为公平,目前营改增已在多个行业中实现了改革,虽然金融业仍未进行改革,但金融业营改增已是大势所趋,而改革也必将给银行业带来较大影响。农村商业银行是服务三农、服务中小企业、服务市民百姓的主力金融机构,农村商业银行税负的高低将直接影响贷款客户的成本,因此研究营改增对农村商业银行的潜在影响是非常有必要的,同时还需要提前做好应对措施。本文就将对营改增对农村商业银行的潜在影响以及对策展开进一步的探讨。 With the rapid socio-economic development in our country, the tax system is constantly being perfected. The business tax reform VAT (hereinafter referred to as the “tax reform”) is exactly what the state should push forward in time in accordance with the new situation of economic development. VAT reform business tax can promote the integrity of the tax deduction chain, so that the tax burden is more fair, the current business tax reform has been achieved in a number of industries to reform, although the financial industry has not yet been reform, but the financial business to increase It is the trend of the times, and the reform will certainly bring greater impact to the banking industry. Rural commercial banks are the main financial institutions serving agriculture, rural areas and farmers, serving small and medium-sized enterprises and serving citizens. The tax burden of rural commercial banks will directly affect the cost of loan customers. Therefore, the potential impact of research camps on rural commercial banks is very significant Necessary, but also need to respond well in advance. This article will further investigate the potential impact of the reform of the camp on rural commercial banks and the countermeasures.