“营改增”是指营业税收征增值税,主要是为了解决由营业税与增值税双向并行而产生的重复征税、下游消费者税收沉重等问题制定的,经过试点,目前已经全面实施。本文从“营改增”改革的原因出发,提出“营改增”对各类型企业的影响,最后探讨了证券公司积极应对的措施。 “Business tax increase ” refers to the business tax levying value-added tax, mainly to solve the double taxation arising from the business tax and value-added tax two-way parallel, the downstream consumers tax revenue and other issues developed, and after the pilot, has been fully implemented . This article starts from the reason of the reform of “reforming the battalion and increasing profits”, and puts forward the influence of “batching and changing” on various types of enterprises. At last, it discusses the measures that the securities companies should actively respond to.