“营改增”即是原征营业税的项目改征增值税,是我国在实现经济转型过程中一项重大的税收制度改革。“营改增”模式对于企业的运营和发展有良好的促进作用。本文将从“营改增”政策背后的含义入手,分析“营改增”政策对小企业会计核算的影响以及针对“营改增”政策应采取的应对策略。 “VAT reform ” is the original business tax items levy value-added tax, is our country in the process of economic restructuring in a major tax system reform. “Camp to increase” mode for the operation and development of enterprises have a good role in promoting. This article will start from the meaning of the policy of “changing the government to increasing the government”, and analyze the influence of the policy of “changing the government by increasing the government” and the strategy of “changing the government by increasing the government by the government”.