随着经济的不断发展,营改增对通信行业财务管理的影响逐渐引起了人们的关注。近年来,营改增政策正在全面的落实,其可促使我国结构性减税的实现,但同时其也给通信行业的发展带来了一定的负面影响,且减少了通信行业的营收。本文从营改增必要性的分析入手,并详细阐述了营改增对通信行业财务管理的影响,旨在其能推动我国通信行业的进一步创新与发展。 With the continuous development of the economy, the impact of the VAT reform on the financial management of the telecommunications industry has drawn people’s attention. In recent years, the policy of increasing the number of battalions by the battalion is being fully implemented, which can promote the realization of structural tax cuts in our country. However, it also has some negative impacts on the development of the telecommunications industry and has reduced the revenues of the telecommunications industry. This article starts with the analysis of the necessity of camp reform, and elaborates the impact of camp reform on the financial management of the communications industry. It aims to promote the further innovation and development of China’s telecommunications industry.