在十二五时期的税制改革中,有一次非常重要的改革,就是营业税改增值税,“营改增”可以说是我国税制改革中一次巨大的突破,也是一个新的起点。对于企业财务税收管理来说,“营改增”为他们带来了机遇,同时也为他们带来了挑战。本文将简单介绍“营改增”的含义,了解“营改增”给企业财务税收管理带来的影响及对策的研究。 In the tax reform of the 12th Five-Year Plan, one very important reform is the VAT reform on business tax, which can be said to be a huge breakthrough and a new starting point in our tax reform. For the management of corporate financial tax revenue, they have brought opportunities and posed challenges for them. This article will briefly introduce the meaning of “business reform”, and understand the impact of “business tax reform” on corporate financial tax management and countermeasures.