营改增彻底打通了增值税的抵扣链条,避免了重复征税,有利于减轻企业的总体税费负担,为中国制造业注入强大动力,这是供给侧结构性改革的重头戏。为此,本文介绍了营改增税制改革的背景,分析了营改增落地对企业财务的影响,并重点从生产制造业的角度阐述了企业财务的税收筹划方案,以指导企业正确面对新税制、新环境、新挑战。 The reform of the camp has completely opened up the deduction chain of value-added tax, avoiding double taxation, helping to reduce the overall tax burden of enterprises and injecting a strong impetus into China’s manufacturing industry. This is the highlight of structural reform on the supply side. Therefore, this paper introduces the background of the tax reform of camp VAT reform, analyzes the impact of VAT reform on business financings, and elaborates the tax planning plan of the enterprise finance from the perspective of manufacturing industry to guide the enterprises to correctly face the new Tax system, new environment, new challenges.