“营改增”政策的出台并非单纯地改变营业税的征收方式,而是一场税制变革,对国家财税体制乃至经济体制的改革都产生深远影响。“营改增”试点后,效应已初步显现,受到了大多数“营改增”纳税人的欢迎。与此同时也有部分“营改增”企业在税制转换的过程中表现出“水土不服”的症状,这些“症状”的存在影响了“营改增”政策效应的释放。本文意在指出企业在“营改 The promulgation of the policy of ”reforming the government, increasing the number of enterprises,“ not simply changing the mode of collecting business tax, but a tax system reform has a far-reaching impact on the reform of the national fiscal and taxation system and even the economic system. After the pilot program of ”Changing Camps to Increase Camps“, the effect has been initially shown and it has been welcomed by most taxpayers. At the same time, there are also some ”enterprises that increase their profits“, which show the symptoms of ”acclimatization“ in the course of tax system conversion. The existence of these ”symptoms“ freed. This article is intended to point out that enterprises in the ”business reform