我国的经济不断地发展,税制也随之不断地改革。在十二五时期,税制改革中最大的亮点就是“营改增”。营业税改收增值税对于现在企业发展来说既是机遇也是挑战,所以本文以煤炭企业为例,着重分析在营改增之后,企业的税负以及利润发生的变化以及影响。并且根据这些变化和影响,来寻找相应的解决对策。 China’s economy continues to develop, and the tax system is constantly undergoing reforms. In the 12th five-year period, the biggest bright spot in the reform of the tax system is “the reform of the camp”. VAT tax on business tax revenue for the current business development is both an opportunity and a challenge, so the paper coal enterprises, for example, focuses on the analysis of the tax reform and business tax burden and profit changes and the impact. And according to these changes and influence, to find the appropriate solutions.