当前,市场经济伴随社会经济的增长而增长,并正在向着完善的方向发展。“十二五”期间,营业税改增值税成为我国的一项重要的改税事件。这一举措可以优化我国的税制结构,并且可以有效的避免出现重复收税的现象,提高服务业之间的竞争力,促进社会化的分工发展,同时也推动产业融合。但事实上,很多地方在营业税改增值税方面的发展来看,其效果并不理想,尤其在我国上海这一点表现的尤为明显。本文将对营业税改增值税对企业的影响进行一定的分析,以明确营业税改增值税后的重要的作用。 At present, the market economy grows with the growth of the society and economy and is moving in a perfect direction. During the “Twelfth Five-Year Plan”, the sales tax reform VAT has become an important tax reform event in our country. This measure can optimize China’s tax structure and can effectively avoid the phenomenon of double taxation, improve the competitiveness of service industries, promote the development of socialized division of labor, and also promote industrial integration. However, in fact, in many areas, the effect of the VAT reform on sales tax has not been very satisfactory. This is especially evident in Shanghai, China. This article will change the business tax to value added tax on the impact of a certain analysis of the business to clarify the business tax to VAT after the important role.