自从营业税改增值税被我国工商部门下令实施以来,我国的市场经济改革随之有了长足的进步,为配合市场经济的变化,我国的税收增值税制度也要进行相应的调整。自从营业增值税改革以来,我国的多数企业响应号召并积极投入试行。随着时间的推移,营业增值税政策改革制度在我国日益完善和成熟。营改增制度是市场经济发展的必要改革措施,能顺利促进我国中小企业的优秀发展,是企业发展的必要改革政策。本文旨在于分析营改增对会计核算产生的影响。 Since the VAT reform of business tax was ordered by our country’s business sector, the market economy reform in our country has made great strides. In order to meet the changes of the market economy, the tax system of China’s VAT has to be adjusted accordingly. Since the VAT reform, most of the enterprises in our country have responded to the call and actively put them into trial implementation. With the passage of time, the system of VAT reform on business has become increasingly sophisticated and mature in our country. The reform of increasing the number of battalions by the battalion is a necessary reform measure for the development of the market economy. It can smoothly promote the excellent development of the small and medium-sized enterprises in our country and is a necessary reform policy for the development of the enterprise. The purpose of this article is to analyze the impact of VAT reform on accounting.