为了完善财税体制,降低企业整体税负,促进企业健康发展,国家自2011年开始在全国范围内逐步实施营业税改征增值税的税制改革。营改增政策对改革所处各行业企业经营带来深远的影响,对企业发展提出新的挑战。本文浅析“营改增”政策对企业纳税的影响,并就企业面对“营改增”出现的各种问题提出些许建议及应对措施。 In order to improve the fiscal and taxation system, reduce the overall tax burden on enterprises and promote the healthy development of enterprises, the state has gradually implemented the tax reform of converting business tax into value-added tax nationwide since 2011. The reform of the camps will have far-reaching impact on the operation of enterprises in various industries where reforms are carried out, and present new challenges to the development of enterprises. This article analyzes the impact of the policy of “increasing taxes and increasing taxes” on enterprises’ tax payment and makes some suggestions and countermeasures on various problems that enterprises face in the process of “increasing profits and taxes”.