本文通过追溯“营改增”的历史,剖析营改增的原因,指出“营改增”的必然,阐明营改增对企业的不利影响,提出企业化弊为利的举措。最近网络上流传一个关于“营改增”十分有趣的段子“营业税是地税养大的闺女,”营改增“对地税来说是嫁闺女,对国税来说是娶媳妇”这看似是玩笑话却道出了“营改增”后是几家欢喜几家忧。今天我要谈的就是化忧为喜。 This article traces the history of “camp change”, analyzes the reason of camp surge, points out the inevitability of “battalion change”, clarifies the unfavorable influence of battalion reform on the enterprise, and puts forward the measures that the enterprise should take the advantage of fraud. The recent spread of a network on the “battalion change ” is very interesting section “business tax is a local tax Yanggui girl, ” camp to change “for the local tax is married daughter, the tax is to marry a wife ”This seems to be a joke but did not say“ camp change ”is a few happy after a few worries. What I am going to talk about today is the worry for happiness.