“营改增”是我国财税体制的一项关键性改革,本文首先介绍了“营改增”的基本内涵,其次分析了“营改增”背景下企业受到的主要税负影响,之后着重指出了教育企业在营改增背景下受到的涉税风险;最后提出了应对“营改增”风险的几点措施,希望本次研究能为相关人士提供些许参考作用。 “Business tax reform ” is a key reform of fiscal and taxation system in our country. This article first introduces the basic connotation of “business tax reform” and secondly analyzes the main tax After that, it pointed out the tax-related risks of education enterprises in the background of the increase of battalions, and finally put forward some measures to deal with the risks of “batching up and changing of batches”, hoping that this study can provide some reference for the related parties .