改革开放以来我国的经济取得为了突飞猛进的发展,经济的发展方式也在不断转变,为了能够减轻税负不再重复征税,国家出台了营改增政策,目的是减轻企业的税收负担,达到一个完整的税收制度。为了研究实行营改增税收制度后对我国财政经济有何影响,本文对营改增引发的财政经济效应进行详细分析。 Since the reform and opening up, China’s economy has achieved rapid economic development. The mode of economic development is also constantly changing. In order to reduce the tax burden no longer double taxation, the state has introduced a policy of increasing the tax revenue by increasing the tax burden on enterprises so as to achieve a Complete tax system. In order to study the impact on the financial economy of our country after the introduction of the system of increasing tax revenue by tax reform, this paper analyzes in detail the financial and economic effects caused by the reform of the camp.