美国次贷危机及欧洲主权债务危机引发了全球经济动荡并波及中国,给大部分企业带来了巨大的冲击和影响。为了应对经济危机,加快经济结构调整及实现产业化进程的步伐,加强对产业结构调整的政策引导扶持,我国实施了营业税改增值税的税制改革。本文以通信服务行业为例,分析营改增对微观企业带来的不利影响,提出应对的策略。 The subprime mortgage crisis in the United States and the European sovereign debt crisis triggered the turmoil in the global economy and spread to China, which has brought enormous impact and impact on most enterprises. In order to cope with the economic crisis, accelerate the pace of economic restructuring and industrialization, and strengthen the guidance and support of the industrial restructuring, our country implemented the tax reform of the business tax to VAT. This article takes the communication service industry as an example to analyze the negative influence brought by the camp reform on micro-enterprises and put forward the countermeasures.