营改增从上海试点开始,已经拉开了我国税制改革的序幕。营改增对企业的影响深远,本文从减轻企业税负、促进行业专业分工、服务贸易出口以及对企业所得税的影响四个层面,分析营改增对现代服务业试点企业经济效益的影响,促进企业更好地利用政策,不断提高企业效益。 Starting with the pilot reform of Shanghai, the reform camp has opened the prelude to China’s tax reform. The impact of the reform of the camp on the economic efficiency of the pilot enterprises in the modern service industry is analyzed in four aspects: reducing the tax burden on enterprises, promoting the division of labor in the industry, export of service trade and the impact on the enterprise income tax, and promoting Enterprises make better use of policies to continuously improve the efficiency of enterprises.