毫无疑问,银行业是金融业与现代服务业的一个必不可少的组成部分,所以银行业也在增值税改革的范围之内。由于银行业的业务有它的特殊性,以及业务操作时较为复杂的操作过程,致使它在增值税改革方面有一定困难。文章从银行“营增改”计税方法、税率着手,分析营改增对银行财务产生的影响。 Undoubtedly, banking is an indispensable part of the financial industry and modern service industries. Therefore, the banking industry is also within the scope of VAT reform. Due to its particularity in the banking business and the complicated operation of the business operations, it has some difficulties in the VAT reform. Article from the bank “business change ” tax methods, tax rates to start, analyze the impact of bank reform on bank finance.