“营改增”是我国财务体制改革中的一项重要内容,改革的主要目的是降低整体税负,全面推进服务业的健康发展,促进产业结构的优化升级,不仅能够促进企业发展,而且还能够为消费者带来更多实惠。对此,本文首先介绍了“营改增”的内涵,然后对营改增对企业的作用进行了分析,并具体探究了营改增对企业财务管理的影响以及企业发展对策。 The main purpose of the reform is to reduce the overall tax burden, promote the healthy development of the service industry in an all-round way and promote the optimization and upgrading of the industrial structure. This will not only promote the development of the enterprise, But also to bring more benefits to consumers. In this regard, this article first introduces the connotation of “business reform and increase”, then analyzes the role of business expansion in enterprises, and explores the impact of business reform on corporate financial management and the countermeasures of business development.