“营改增”是我国一项重要的税制改革,将对我国大力发展现代服务业及经济转型、结构调整产生重要的战略意义。本文通过阐述“营改增”税制改革情况和高职院校的税务实践,指出营改增对我国高职院校的主要影响,从而提出相应的对策建议。 The reform of taxation by battalion is an important taxation reform in our country and will have an important strategic significance for our country to vigorously develop the modern service industry and economic restructuring and structural readjustment. This article expounds the reform of “tax reform” and tax practice in higher vocational colleges, and points out the main influence of tax reform on higher vocational colleges in our country, and puts forward corresponding countermeasures and suggestions.