随着我国“营改增”改革工作的开展与逐渐深入,“营改增”给国家和企业带来的益处也逐渐显现,此次变革的目标也在逐渐达成,整体效果比较乐观。但是,随着“营改增”益处的显现,相应的问题和影响也逐渐暴露出来。本文对“营改增”改革过程中存在的利与弊进行了梳理和阐述,供学界讨论,同时也期望能够协助企业充分了解相关问题,为后续实际执行提供基本的参考,更好地适应“营改增”对企业的“冲击”。 With the implementation of the reform in our country, “the reform of the government, the reform of the government,” the gradual deepening of the benefits brought to the state and enterprises by the “business reform and increase”, the goal of the reform is gradually being reached and the overall effect is being compared optimism. However, with the advent of the benefits of “increasing profits and increasing profits,” the corresponding problems and impacts have also gradually become exposed. This paper reviews and expatiates on the pros and cons of the reform in the process of “reforming the battalion and increasing profits” for the discussion of the academic circles and at the same time expects to help the enterprises to fully understand the relevant issues and provide a basic reference for the subsequent actual implementation, Adapt to “business change” business “shock”.