随着经济的发展,国家的税收政策也会随之改变,“营改增”政策的执行就是最好的证明。营业税改增值税对企业的会计核算带了很重要的影响。本文在探讨了“营改增”实施的重要性的基础上,分析了“营改增”的实施对企业会计核算的影响,提出了在“营改增”的背景下的企业的会计核算策略。 With the development of economy, the taxation policy of the country will change accordingly. The implementation of the policy of “reforming the government, increasing investment,” is the best proof. Business tax reform VAT on the accounting of enterprises with a very important impact. On the basis of discussing the importance of the implementation of “increasing profits and increasing profits”, this paper analyzes the impact of the implementation of “increasing profits and increases” on the accounting of enterprises, and proposes that under the background of “increasing profits and increasing profits” Of the accounting policies of enterprises.