我国为了促进企业的长远发展,加大了对企业的扶持力度,通过从税务方面入手,对税务政策进行改革,继而为企业的发展奠定了良好基础。自从“营改增”政策的出台,对企业的税务和财务指标产生了一定的影响,在税收处理方面与以往相比利润也有所提高,从而推动中小企业的经济发展链条。本文重点阐述了“营改增”对企业税负及财务指标两大方面的影响,希望可以推动中小企业对税改的正面效应,从而降低企业的税负现象。 In order to promote the long-term development of our country, our country has increased its support to the enterprises. By starting with the taxation aspects, our country has carried out the reform on the taxation policies, which has laid a good foundation for the development of the enterprises. Since the promulgation of the policy of “increasing taxes increasing taxes ”, the tax and financial indicators of the enterprises have exerted a certain influence. Compared with previous years, profits have also risen in tax treatment so as to promote the economic development of SMEs. This article focuses on the impact of “business tax increase ” on two aspects of corporate tax burden and financial indicators, hoping to promote the positive effect of SMEs on tax reform, thus reducing the corporate tax burden.