在市场经济不断发展及完善的过程中,营业税征收制度存在的不合理性及欠缺逐渐凸显,对经济的运行及经济结构的优化造成一定不利的影响,使得营业税改征增值税逐渐成为了我国税收体制改革的重点内容及必然趋势。文章就营业税与增值税两个税种进行对比,分析了营业税改成增值税的必然性,就营业税改成增值税后对供电企业的影响进行重点分析阐述。 In the course of continuous development and improvement of the market economy, the unreasonableness and deficiency of the business tax collection system has gradually become prominent. This has adversely affected the operation of the economy and the optimization of the economic structure. As a result, the VAT reform of business tax has gradually become the tax revenue of China The key content and inevitable trend of system reform. This article compares the two types of sales tax and value added tax, analyzes the inevitability of converting sales tax into value added tax, and focuses on the analysis of the impact of sales tax on value added tax.