随着时代的发展同时为了满足我国经济国际化轨道的运行而全面实施的营改增制度给各类企业都造成了不同程度的影响。本文从财务管理的角度,详细分析了营改增对企业计税、会计核算、税负成本等造成的影响。并针对所分析的几方面影响问题,提出了五项合理合法的对策。 With the development of the times and the full implementation of the system of tax reform in order to meet the operation of the internationalization of our economy, various types of enterprises have caused varying degrees of impact. This article from the financial management point of view, a detailed analysis of the business tax reform on business tax, accounting, tax burden costs caused by the impact. And for the analysis of the impact of several issues, put forward five reasonable and legal countermeasures.