目前来说,营业税改征增值税已经成为了中国完全实行增长数额税务转变类型以后再次安排的一场关键的税务制度改革。这是对于中国的税务收取制度不断改进以及随着经历的稳步提升方法的变化则要发生重要而且关键的作用。眼下增值税务以及营业税务也作为中国现在实施的税务收入系统里面十分关键的流转税务,增长税务的征收情况一般大多是运用于第二产业中,而剩下的多是存在于服务行业。但是由于市场经济制度逐渐转变,进行改进,原有的税务收取的系统也就逐渐显现出这种系统的弊端,多次收取费用的情况也开始发生,这样的行为不仅仅会加大缴纳税款的人的重担,还会给经济发展带来许多的问题。文章一开始研究了中国营改增实际原由以及关键作用,而且需要根据事实上缴纳的税款与与之相应的销售收入之间的比值以及利润这两种角度客观研究讨论了营改增对于公司产生的作用,之后找到了公司对于营改增的时候应该采用的对策和方法。 For the time being, the VAT reform on business tax has become a key reform of the tax system that has been arranged again after China fully implemented the type of tax changes of growth. This is an important and crucial part of the continuous improvement of China’s tax collection system and the change of methods of steady ascension. Nowadays, value-added tax and business tax are also very important turnover tax in China’s current tax revenue system. Tax on growth tax is mostly applied in the secondary industry, while the rest is mostly in the service industry. However, due to the gradual transformation and improvement of the market economic system, the original system of tax collection gradually revealed the drawbacks of such a system. The situation of multiple chargebacks began to take place. Such an act would not only increase the tax payment The heavy burden on people will bring many problems to economic development as well. In the beginning, the article studied the actual reasons and the key role of the Chinese battalion to increase profits, but also objectively studied and discussed the reform of the battalion based on the fact that the tax paid and the corresponding sales revenue ratio and profit After that, we found out the countermeasures and methods that should be adopted by the company for the increase of battalion.