自从我国财政机关根据市场发展和企业财务管理特点,对我国增值税以及其他税务制度进行改革以后,我国众多企业单位都对其重点关注,并积极响应参与试点,据统计发现目前已经有近十几万户公司企业参与其中。而目前随着营改增税务政策的不断深入和推行,其他相关制度和规定也日渐成熟与完善。可以说营改增制度是我国经济市场发展后的必然改革措施,也是推动我国中小企业良性发展的重点税务制度。笔者结合其工作经验,就营改增实施以来对会计工作带来的影响进行分析和探讨,希望能够帮助企业更好的开展会计活动。 Since our country’s financial authorities reform the value-added tax and other tax systems in our country in accordance with the characteristics of market development and financial management, many enterprises and institutions in our country have focused their attention and actively responded to the pilot participation. According to statistics, there have been nearly 10 or so Million companies to participate in them. At present, with the continuous deepening and implementation of the policy of increasing revenue through tax reform, other relevant systems and rules have also become increasingly mature and perfect. It can be said that the reform of the system by the battalion is an inevitable reform measure after the development of China’s economic market and a key taxation system that promotes the sound development of the SMEs in our country. Based on its working experience, the author analyzes and discusses the impact on the accounting work since the implementation of the VAT reform, hoping to help enterprises to carry out the accounting activities better.