随着我国“营改增”的落实,各行各业的税负较以往发生了很大改变,在全球经济一体化的背景下,企业面临的市场竞争越来越激烈。虽然“营改增”能为企业带来巨大的经济利益,但是我国“营改增”的起步比较晚,很多技术和管理模式还不够成熟,导致很多企业在发展过程中出了束缚不减反增的现象。对企业发展和经营造成很大限制。在此基础上,本文结合理论和实践,就都在企业“营改增”税负不减反增现象的原因进行深入分析,并提出相应的整改对策。 With the implementation of “increasing taxes, increasing taxes and surrender” in our country, the tax burden of all trades and industries has changed greatly from the past. Under the background of global economic integration, the market competition faced by enterprises is becoming more and more fierce. Although “business reform” can bring enormous economic benefits to enterprises, the start of “business reform and increase” in our country is relatively late. Many technologies and management models are not yet mature enough, and many enterprises are out of the process of development Bound not to reduce the phenomenon of anti-increase. Great constraints on business development and management. On this basis, combining the theory and practice, this paper conducts an in-depth analysis on the reasons why the tax burden of the enterprises is increasing but not decreasing, and puts forward corresponding rectification measures.