现阶段我国在不断探究经济体制的改革和优化,越来越多的企业开始实行营业税改增值税的制度。“营改增”是我国税务改革中的一项重要举措,其目的是降低企业所要缴纳的税收,避免重复缴税。但是实际的“营改增”应用之中企业的税负也不一定降低企业的税负,本文重点对电力企业“营改增”应用中问题及相关事项进行了分析,同时对企业如何进行运营和资源采购提出了相关的建议和措施。 At this stage in our country, we are constantly exploring the reform and optimization of the economic system, and more and more enterprises have begun to implement the system of changing sales tax into value-added tax. “Business tax reform ” is an important measure in China’s tax reform, the purpose is to reduce the tax to be paid by enterprises, to avoid double taxation. However, the tax liability of the enterprises in the application of “reform of the battalion to the government” does not necessarily reduce the tax burden of the enterprises. This article mainly analyzes the problems and related issues in the application of the “reform of the power substations”, and at the same time, How to conduct business and resource procurement made the relevant recommendations and measures.