“营改增”税收政策是我国税收体制改革中重要的成果之一,它对企业的发展起了举足轻重的作用。营改增政策的实施使部分大中型企业从中获益,然而部分小企业却增加了税负。本文着重分析营改增税收政策对企业生产发展带来的影响,以及营改增的减负作用。税收策划是一个企业生存发展的必要环节,合理的税收策划有助于提升企业的竞争能力,给企业带来更大的利益。企业应加大培养税收策划人才的力度,用专业的税收筹划体制为企业未来的健康发展打下坚实的基础。 The tax policy of “increasing taxes and changing taxes” is one of the important achievements in the tax system reform in our country. It plays a decisive role in the development of enterprises. Some large and medium-sized enterprises have benefited from the implementation of the policy of increasing their profits and increasing profits. However, some small enterprises have increased their tax burden. This article focuses on analyzing the impact of tax reform by camp on the production and development of enterprises, and reducing the negative effects of business reform. Tax planning is an essential part of an enterprise’s survival and development. A reasonable tax planning can help enhance the competitiveness of enterprises and bring greater benefits to the enterprise. Enterprises should increase their efforts to train tax planning personnel, with a professional tax planning system for the healthy development of the enterprise and lay a solid foundation.