自2012年“营改增”在部分行业和地区进行试点工作以来,经过四年多的时间,2016年我们迎来了“营改增”的收官之年。这也就意味着营业税彻底退出历史的舞台。“营改增”是深化财税体制改革的一项重要内容,其全面推行彰显出我国已经在财税改革的道路上迈出了具有历史意义的、实质性的一大步。本文根据笔者工作实践,对营改增对企业财务管理的影响及对策进行了分析和探讨。 Since more than four years of pilot work in some industries and regions started in 2012, “Ying Chao Zeng” has ushered in a year of “ending the reform” in 2016. This also means that the sales tax completely out of the stage of history. The reform of the fiscal revenue and tax system is an important part of deepening the reform of the fiscal and taxation system. Its full implementation shows that our country has taken a significant and substantive step toward fiscal and taxation reform. Based on the author’s work practice, this paper analyzes and discusses the impact of the reform of the camp on enterprise financial management and countermeasures.