随着市场经济的建立以及市场经济的发展,营业税的征收过程中出现了越来越多的缺陷,扭曲了经济的运行,对经济结构的优化带来很多的负面影响。在我国的税制改革中,企业营业税改征增值税是我国税收制度的发展方向,也是税改的必然发展趋势。本文对营业税与增值税的优势与劣势进行了分析,并阐述了改革对企业产生的影响。 With the establishment of a market economy and the development of a market economy, more and more deficiencies have emerged in the process of business tax collection, distorting the operation of the economy and adversely affecting the optimization of the economic structure. In our country’s tax system reform, the conversion of enterprise business tax into value-added tax is the development direction of our tax system and the inevitable trend of tax reform. This article analyzes the advantages and disadvantages of business tax and value added tax, and expounds the impact of the reform on the enterprise.