近年来,“营改增”税制改革的覆盖范围逐渐增加,试点地区由部分省市扩展到全国,对现代服务业的成本核算和会计处理产生了深远的影响,对于营改增企事业单位来说,如何保证会计核算一致性、可比性,从而保证财务分析报告的可比性,是当前面临的重要课题。本文探讨了“营改增”税制改革后广电行业税负增加的成因,深入讨论了其对会计利润、财务指标的影响,对“营改增”过程中的问题提出了相应的对策。 In recent years, the coverage of the “tax reform” has gradually increased. The pilot areas have been extended to some parts of China and the rest of the country. This has had a profound impact on the cost accounting and accounting treatment of the modern service industry. Unit, how to ensure consistency of accounting, comparability, so as to ensure the comparability of financial analysis report, is currently facing an important issue. This article explores the causes of the increase of tax burden in the radio and television industry after the reform of the “tax reform of the battalion and the VAT reform”, discusses in depth its impact on the accounting profit and financial indicators, and puts forward corresponding problems in the process of " Countermeasures.