世界范围内经济发展迅速,我国企业为了实现更高的经济效益,国家为了解决税收存在的一系类问题,推出了“营改增”税务制度。营业税更改为增值税,也是目前税务改革的主要内容。这次税务制度的变化,低于第二、三产业影响较大。本文将以此次税务改革对于会计核心以及企业经营多带来的影响进行简要分析。 With the rapid economic development in the world, in order to realize higher economic benefits, our country has introduced a “tax reform” system to solve a series of problems of tax revenue. The change of business tax to value added tax is also the main content of the current tax reform. The tax system changes, lower than the second and tertiary industries have a greater impact. This article will briefly analyze the impact of the tax reform on the accounting core and business operations.