我国“十二五”规划明确提出扩大增值税的征收范围,这是一项重要的税制改革,这将对我国大力发展现代服务业及经济转型、结构调整具有重要的战略意义。本文通过对“营改增”的经济效益和具体在广播电视行业的实践,指出营改增对我国事业单位的主要影响,从而提出相应的对策建议。 China’s “Twelfth Five-Year Plan” explicitly proposes to extend the scope of VAT collection. This is an important tax reform that will have an important strategic significance for our country to vigorously develop the modern service industry and economic restructuring and structural readjustment. This article points out the main influence of the reform of the camp on the institutions in our country through the economic benefits of “the reform of the camp and the reform of the government” and the practice in the radio and television industry, and puts forward corresponding countermeasures and suggestions.