“营改增”是近年来我国税收政策中的一项重大举措。2013年起,我国全面推行营改增政策,此政策使企业的财务与会计工作模式发生了变化,并直接影响着企业的财务绩效。因此,企业应了解“营改增”及其影响,结合企业发展现状,制定针对性的应对方案。本文简要概述了“营改增”含义及“营改增”税负变化、抵扣效应和税率变化对企业财务绩效的影响,并提出了积极的应对措施,希望为企业发展提供有价值的参考。 “Camp to change” is a major measure in China’s tax policy in recent years. Since 2013, China has fully implemented the policy of increasing camps and increasing profits. This policy has changed the mode of operation of enterprises in finance and accounting, and has a direct impact on the financial performance of enterprises. Therefore, the enterprise should understand “change the business camp ” and its impact, combined with the status of enterprise development, develop targeted response programs. This article gives a brief overview of the implications of “increasing taxes ” and “changing taxes ”, "the impact of tax deduction and tax rate changes on the financial performance of enterprises, and puts forward positive response measures, hoping to provide for the development of enterprises Valuable reference.