“营改增”作为“十二五”期间的一项重要改革,能够起到消除重复征税,减轻企业税负压力,降低企业经营成本,利于分工,促进企业创新等作用。通过一系列分析发现,金融企业在“营改增”初期可能会出现税负不减反增的情况,究其原因,是由于金融企业增值税专用发票难以取得、企业中间投入比率偏低、中间业务合规性管理存在缺陷、ERP系统需更新等。为此,金融企业应当深入学习“营改增”政策文件及实施细则,积极主动与税务沟通,加强企业内部增值税管理,以此应对即将到来的“营改增”。 As an important reform during the “Twelfth Five-Year Plan” period, “reforming the battalion” can play the role of eliminating double taxation, reducing the tax burden on enterprises, reducing the operating costs of enterprises, facilitating division of labor, and promoting enterprise innovation. Through a series of analyzes, it is found that the financial enterprises may experience an unabounded tax increase in the early stage of “business reform ”. The reason is that the special VAT invoices for financial enterprises are hard to obtain, and the ratio of investment among enterprises is low , Defects in compliance management of intermediate business, ERP system needs to be updated and so on. To this end, financial enterprises should deepen their study of the policy documents and implementing rules of “reforming camps and increasing profits”, proactively communicate with taxation, and strengthen the management of value-added tax in enterprises in order to cope with the upcoming “reform of camps and enterprises.”