“营改增”即营业税改增值税,是国务院根据现代经济社会的发展情况,从深化改革的具体要求出发,做出的一项重要决定。实施“营改增”有助于加快财税体制改革,减轻企业负担,进一步加强供给侧结构性改革。笔者主要探讨了“营改增”战略对于企业财务管理方面的作用机制与对策分析。 “Business tax reform ” that is, business tax reform tax, is the State Department based on the development of modern economy and society, deepening reform from the specific requirements of departure, made an important decision. The implementation of “battalion reform” helps to speed up the reform of the fiscal and taxation system, reduce the burden on enterprises and further strengthen the supply-side structural reform. The author mainly discusses the mechanism and countermeasure of the strategy of “increasing profits and increasing profits” in enterprise financial management.