营改增是我国新时期的税务改革,在营改增的背景下很多企业的税务工作都有了较大的改变。在面对营改增税务改革的时候,很大一部分企业考虑的是营改增之后企业的流转税等税务状况的变化,没有对企业的所得税在营改增之后的变化形成关注。本文将关注企业的所的税税收,对营改增之后企业所得税产生的影响进行分析。 Tax Reform is a tax reform in the new era in our country. In the context of the increase in the number of battalions, the taxation work of many enterprises has been greatly changed. In the face of the reform of tax reform in camp, a large part of the enterprises considered the change of tax conditions such as turnover tax after the increase of the camp, and did not pay attention to the changes of the enterprise income tax after the camp reform. This article will focus on the corporate tax revenue, business tax reform after the impact of enterprise income tax analysis.