营改增改革作为最近几年最重要的改革,其影响了我国的各行各业。随着营改增的全面实施,营业税已经逐渐由增值税代替,其中生活服务业也不例外。而本文就是根据笔者自身的工作经验,再结合营改增改革,充分探析生活服务也营改增实施过程中的难点问题以及应对策略的研究 The reform of the camp as the most important reform in recent years has affected all walks of life in our country. With the full implementation of the VAT reform, business tax has gradually been replaced by value-added tax, of which the service industry is no exception. This article is based on the author’s own work experience, combined with the reform of the reform camp, full analysis of life services also increase the implementation of the process of reform difficult problems and coping strategies