“营改增”是我国税制改革中的一项重要改革措施,“营改增”的实施避免了重复纳税,在保持税收抵扣链条完整的情况下转嫁了税负、调整了产业结构,促进了第三产业的发展。高新企业作为现代服务业是我国这次“营改增”的主要行业之一。从实施的整体上看,“营改增”后高新企业的税收总体上呈现出下降的趋势,但是,由于受到行业自身特点的限制,“营改增”的实施对高新技术企业的影响较为复杂。本文将就“营改增”对高新技术企业的财务影响进行分析,以期为高新科技企业提供有价值的参考。 The reform of tax reform in our country is an important reform measure in our country’s tax system reform. The implementation of “tax reform” has avoided double taxation and passed the tax burden while keeping the tax deduction chain intact. The industrial structure has promoted the development of the tertiary industry. As a modern service industry, high-tech enterprises are one of the major industries in our country that have “changed their battalion to increase profits”. As a whole, the tax revenue of high-tech enterprises shows a declining trend as a whole after the implementation of “increasing profits and increasing profits.” However, due to the limitations of the industry itself, the implementation of “ The impact is more complicated. This article will analyze the financial impact of high-tech enterprises on ”increasing profits and increasing profits" so as to provide valuable reference for high-tech enterprises.