营业税改为增值税标志着我国经济发展的转型。2012年1月1日,上海正式试运行。营改增实现了税收制度改革的跨越式发展,其的影响逐渐凸显。营改增政策的推行符合我国社会主义市场经济持续发展的要求,该税收模式获得了人们的高度认可。营改增模式的推行,对企业财务造成了很多影响。 Business tax to VAT marks the transformation of China’s economic development. January 1, 2012, Shanghai official trial run. The reform of the battalion realized the leap-forward development of the reform of the taxation system, and its influence has gradually become prominent. The implementation of the policy of increasing the number of battalion increases is in line with the requirements of the sustained development of the socialist market economy in our country. The tax model has gained people’s high recognition. The implementation of the VAT reform has caused a lot of impact on the corporate finance.