在我国经济体制不断完善的过程中,各项法制也在不断的进行改进与完善,针对以往税制出现的不合理现象,为了确保税收制度更加完善,需要采取有效的措施进行解决。近年来,随着“营改增”范围的不断扩大与完善,在全国范围内逐渐开展,包括运输业、现代服务业、通信业等领域,但是,在“营改增”制度实施之后,会计相关准则的业务核算没有随之进行适当的更新,因此,在“营改增”背景下如何准确的进行会计核算是会计业重点关注的问题。本文就“营改增”前后有形动产租赁、固定资产与无形资产的会计核算进行分析,以便为会计实务造作提供有效的参考依据,促进“营改增”税制不断完善,确保“营改增”背景下相关会计核算得到有效的改进与提高。 In the continuous improvement of our economic system, various legal systems are constantly being improved and perfected. In order to make the tax system more perfect, we must take effective measures to solve the unreasonable phenomenon of the previous tax system. In recent years, along with the continuous expansion and improvement of the scope of “increasing the number of battalions and increasing the number of battalions”, they have been gradually carried out across the country, including transportation, modern service industries and telecommunications. However, After the implementation, the business accounting of the accounting standards has not been properly updated. Therefore, it is a key issue that the accounting industry should pay attention to in the background of “business reform and increase ”. This article analyzes the accounting of tangible movable property leasing, fixed assets and intangible assets before and after “Ying Zeng Zeng ”, in order to provide an effective reference for making accounting practice and promote the continuous improvement of Related changes in accounting under the background of “increasing profits and increasing profits” have been effectively improved and improved.