2016年5月起营改增试点工作的全面推开,不亚于1994年开始的分税制改革,可谓是国内税收征管体制的一次里程碑式的变化。营改增实施后,给原营业税纳税义务人带来的影响还是蛮大的,而这些影响主要体现在纳税管理及企业的相关业务流程的处理上。如果相关企业不能对营改增改革给予充分的重视,则使得企业不仅会增加其纳税成本,还因处理不当而承受一些税务风险。本文从营改增税制改革对于相关企业的影响谈起,继而浅析此次税制改革后 Starting from May 2016, the comprehensive reform of pilot projects for the reform of the camps will be no less significant than the tax-sharing reform that began in 1994. This is a landmark change in the system of tax collection and administration in the country. After the implementation of the VAT reform, the impact on the taxpayers of the original sales tax will still be quite substantial. These impacts are mainly reflected in the tax management and the related business processes of the enterprises. If the relevant enterprises can not pay enough attention to the reform of the camp, enterprises will not only increase their tax costs, but also suffer some tax risks due to improper handling. This article talked about the impact of the reform of tax increase system on the related enterprises, and then on the reform of the tax system