营业税改征增值税是税收的一次重大变革,对企业合同管理产生重大影响。本文主要介绍了营改增对企业发展的影响及营改增后企业合同管理的注意事项。合同的条款将直接影响企业税负缴纳,本文系统概括企业掌握合同签订的关键点,有助于将经济合同的风险降到最低,对企业内控管理有一定的借鉴作用和指导意义。 Business tax reform levy VAT is a major change in tax revenue, corporate contract management have a significant impact. This article mainly introduces the impact of the VAT reform on the enterprise development and the precautions of the enterprise contract management after the VAT reform. The terms of the contract will directly affect the tax burden of the enterprise. This article systematically summarizes the key points that the enterprise grasps the contract signing, helps to minimize the risk of the economic contract and has some reference and guidance significance to the internal control of the enterprise.