作为新时期我国一项重要的税制改革,“营改增”受到了社会各界的广泛关注。本文介绍了“营改增”的背景与基本内涵,阐述了“营改增”税制改革的创新性,分析了其对我国经济发展的积极作用与影响,探讨了“营改增”实施过程中相应的对策。 As an important reform of the tax system in our country in the new era, “the reform of the battalion to the government” has drawn wide attention from all walks of life. This paper introduces the background and basic connotation of the reform of the “battalion reform” and expounds the innovation of the tax reform of “reform of the battalion and the reform of the battalion”, analyzes its positive role and impact on the economic development of our country, Increase "the implementation of the corresponding measures.