伴随着我国经济改革的不断深化,中小型企业的数量在我国也越来越多。中小型企业创造的社会价值也越来越高。在我国的经济体制中,营改增税务制度的制定对企业的财务管理和会计的计算问题带来了很大的影响,也成了经济改革的重要内容。 With the continuous deepening of China’s economic reform, the number of small and medium-sized enterprises in our country is also increasing. The social value created by small and medium-sized enterprises is also getting higher and higher. In our country’s economic system, the enactment of the system of increasing tax revenues by the battalion has greatly influenced the calculation of the financial management and accounting of enterprises, and has also become an important part of economic reform.