2012年1月以来,营业税改征增值税(简称“营改增”)试点工作不断推进。“营改增”的实施,对于完善税制改革、促进经济发展有着十分重要的意义。本文结合“营改增”实施背景,重点探讨研究“营改增”对农村合作金融的影响,并提出“营改增”实施的相关建议。 Since January 2012, the pilot project of transforming business tax into value added tax (referred to as “business tax reform and increasing tax”) has been continuously promoted. The implementation of the “reform of the battalion” has great significance for improving the tax system reform and promoting economic development. Based on the implementation background of “increasing profits and increasing profits”, this paper focuses on the research on the impact of “increasing profits and increasing taxes” on rural cooperative finance and puts forward some suggestions on the implementation of “increasing taxes and increasing profits”.