“营改增”税改的推出和执行,标志着我国货物劳务税收制度的改革,通过这种缴税方法,改善了税收工作中的不足之处,是对税收制度的完善,确保税收制度的公平性。“营改增”税改工作目前还处于初级阶段,很多工作还不到位,还需要不断加大工作力度,深入贯彻落实“营改增”税改。“营改增”税改能够对企业税负以及财务指标产生较大的影响,通过对具体影响进行研究,能够促进“营改增”税改政策更好的推广,对于“营改增”税改的广泛实施具有重要意义。 The introduction and implementation of the “tax reform by tax reform” signifies the reform of the tax system for goods and services in China. Through this method of tax payment, the deficiencies in taxation work have been improved by improving the tax system and ensuring tax revenue The fairness of the system. “Tax reform ” Tax reform work is still in its infancy, a lot of work is not yet in place, but also need to continue to step up efforts to thoroughly implement the “business tax reform ” tax reform. Tax reform can increase the corporate tax burden and financial indicators greatly. Through studying the specific impacts, it is possible to promote a better promotion of the tax reform policy of “ Increasing the number of battalions by tax reform ”The widespread implementation of tax reform is of great significance.