把商业银行加入到增值税扩增的范围里面,能够起到打通增值税所形成的抵扣链的作用,可以有效推进商业银行的进一步发展。本文通过分析“营改增”对商业银行的影响,解析了商业银行“营改增”中存在的问题,并提出了一些具体的应对策略,以促进我国商业银行的健康发展。 Adding commercial banks to the scope of VAT expansion can play a role as a deductible chain formed through VAT, which can effectively promote the further development of commercial banks. By analyzing the influence of “Yingzengzeng” on commercial banks, this paper analyzes the existing problems in commercial bank ’s “Business Reform” and puts forward some concrete countermeasures to promote the healthy development of commercial banks in our country.