2016年5月1日,我国“营改增”即将全面实施,政府的本意是希望减少企业的税负。在改革过程中,企业同时面临着机遇与挑战。本文通过分析发现,“营改增”对企业的发票使用与管理、会计利润、会计确认、企业所得税四个方面都有重大影响。同时,本文也提出了应对营改增的一些建议,比如加强企业财务会计人员的培训、增强员工的税务意识、提高企业会计核算水平、完善税收筹划方案等。 On May 1, 2016, China’s “battalion reform and increase” will soon be fully implemented. The government’s intention is to reduce the tax burden on enterprises. In the process of reform, enterprises also face the opportunities and challenges. Through the analysis, we found that “Ying Zeng Zeng ” has a significant impact on the use and management of invoices, accounting profits, accounting recognition and enterprise income tax in four aspects. At the same time, this article also put forward some suggestions to deal with the increase of the VAT reform, such as strengthening the training of financial accounting staff, enhancing the staff’s tax awareness, raising the level of corporate accounting, tax planning and so on.