伴随着我国经济的快速发展,我国一项重要的财税体制改革——“营改增”正如火如荼的在全国范围开展。本文就金融业“营改增”的背景、意义、税率测算及应对措施提出建议,以期为我国财税部门制定金融业“营改增”政策及金融企业应对税制变化提供参考。 Along with the rapid economic development in our country, an important reform of the fiscal and taxation system in our country is being carried out nationwide in full swing. This article puts forward suggestions on the background, significance, tax rate calculation and countermeasures of financial industry “changing tax ”, with a view to providing reference for China’s taxation department to formulate the policy of “financial reform” and “financial reform”.