“营改增”是营业税改增值税的简称,这是国家“十二五”规划提出的重要改革之一,取消了企业的营业税收,将其调整为增值税。该项政策的提出降低了企业所缴税额,减轻了企业的负担,在一定程度上减少了企业的运营成本。与此同时,营改增给企业的财务管理也带来了一系列的问题,急需财务管理人员加以解决。本文将论述营改增对铁路企业财务管理的影响,并提出相应的解决对策,以期推动营改增政策的实施,从而促进企业的可持续发展。 “Business tax increase ” is short for sales tax to VAT, which is one of the important reforms proposed by the state during the “Twelfth Five-Year Plan”. The business tax of enterprises is canceled and adjusted to value added tax. The proposed policy to reduce the amount of tax paid by enterprises, reducing the burden on enterprises, to some extent, reducing the operating costs of enterprises. In the meantime, the financial management added to the enterprises by the battalion reform also brought a series of problems which urgently needed the financial management personnel to solve them. This article will discuss the impact of the reform of the camp on the financial management of railway enterprises, and put forward corresponding solutions, with a view to promoting the implementation of the policy of battalion reform, so as to promote the sustainable development of enterprises.