“营改增”是现代税制改革中的重要内容,其改革的主要目的是为了降低企业的税负,促进我国整体产业的发展。随着“营改增”税改的不断开展与实施,多数企业都获得了明显的利润,降低了自身的税负水平。从整体企业的税负情况来看,只有少部分企业的税负发生了增长的情况。“营改增”的税制改革对于企业税务管理工作造成了一定的影响,文章对此进行了分析,并且提出了企业的应对策略。 The reform of the tax system is an important part of the reform of the modern tax system. The main purpose of the reform is to reduce the tax burden on enterprises and promote the development of the entire industry in our country. With the ongoing reform and implementation of tax reform, the majority of enterprises have obtained obvious profits and reduced their own tax burden. From the overall corporate tax situation, only a small part of the corporate tax burden has increased. The reform of the tax system of the “battalion change” has a certain impact on the tax management of enterprises, the article analyzes this and puts forward the coping strategies of the enterprises.