营改增税制改革给我国企业和事业单位都产生了积极影响,尤其是在取消重复征税方面。但我们也应当看到营改增背后事业单位的税负风险问题,如改个时间短促,缺乏平稳过渡;会计核算部门需要建立新标准等。只有解决营改增背后事业单位的税务问题,才更有助发挥营改增的效应。本文将对营改增下事业单位税负问题及其应对措施展开讨论。 The reform of the tax reform of the camps has had a positive impact on the enterprises and public institutions in our country, especially in the resumption of double taxation. However, we should also see the problem of the tax burden risks of public institutions behind the reform of the camp, such as a short period of change and a lack of a smooth transition. The accounting department needs to set new standards. Only by solving the tax issue of the public institutions behind the reform of the camp will it be more helpful to bring about the effect of the increase in the number of camps. This article will discuss how to increase the tax burden of institutions and their countermeasures.