全面推开营改增试点是税制改革的重大之举。营改增的实施不仅对增值税产生一定影响,而且对企业所得税也有较大影响。笔者选择营改增后“生活服务业”中的餐饮服务为例,从税前扣除项目、收入确认等方面反映营改增实施前后的变化,从而影响企业所得税应纳税所得额的计算,并引用实际案例阐述营改增对企业所得税的影响。 It is a major move for the reform of the tax system to launch a comprehensive pilot camp reform. The implementation of the VAT reform not only has some impact on VAT, but also has a large impact on corporate income tax. The author chooses the catering service in “Life Service Industry” as an example to reflect the changes before and after the implementation of the camp reform from pre-tax deduction items and income recognition, thus affecting the calculation of the taxable income amount of the enterprise income tax, And cites the actual case to explain the impact of the reform of the camp on enterprise income tax.