营改增使增值税的征税范围进一步扩大,增值税的抵扣效应和税负转嫁效应在不同行业、不同企业表现出不同的特点。一般纳税人在利用增值税的抵扣效应和税负转嫁效应时,需要综合考虑影响业绩的各种因素,不能只考虑两个效应而忽视了企业的长远发展。本文对此进行探讨。 The tax reform of VAT increases the scope of taxation of VAT further. The deductible effect of VAT and tax shift effect in different industries and different enterprises show different characteristics. When using the deduction effect of value added tax and tax transfer effect, the general taxpayer needs to comprehensively consider various factors that affect performance and can not consider the two effects and neglect the long-term development of the enterprise. This article discusses this.