自从营改增政策实施以来,各个科研院所的财政税收都受到了较大影响。基于营改增的策略,科研院所税收情况会发生一定转变。本文首先介绍了科研院所适用营改增的实际情况,然后分析了营改增对科研院所造成的影响,最后提出了营改增背景下科研院所的应对措施,希望能为科研院所的财政税收提供一些参考。 Since the reform and increase by the policy implementation, various research institutes of the fiscal revenue have been greatly affected. Based on the strategy of increasing business turnover, tax conditions in research institutes will change in some ways. This article first introduces the actual situation of the research institutes applying for the camp change, and then analyzes the impact of camp reform on the research institutes, and finally puts forward the countermeasures of research institutes under the background of camp change, hoping for the scientific research institutes The financial tax provides some reference.