“营改增”能够对现有经济结构予以促进,大力支持现代服务业的发展,建立其科学、合理的税收制度,以便能够让社会各个行业实现稳定发展。本文首先解读了“营改增”的主要内容和思想原则,其次,分析了高速公路经营企业实施营改增的重要作用,同时,阐述了营改增对高速公路经营企业税收的影响。最后,还对高速公路经营企业如何有效应对“营改增”提出了自己的思考和建议,具有一定的参考价值。 The reform of the economy and the economy can promote the existing economic structure, vigorously support the development of the modern service industry and establish a scientific and reasonable taxation system so that all sectors of society can achieve stable development. This paper first interprets the main content and ideological principles of the “business tax reform”, and secondly, analyzes the important role of expressway operators in implementing tax reform, and at the same time expounds the impact of tax reform on tax revenues of expressway operators. Finally, I also put forward my own thoughts and suggestions on how to effectively deal with expressway management enterprises to improve the expressway business management. It is of certain reference value.