近年来,随着我国经济的不断发展和进步,增值税和营业税出现的矛盾越来越显著,在一定程度上给税收工作带来较多的问题和困难,由此可知将营业税改为增值税具有较强的必要性。文章主要对“营改增”条件下相关会计处理问题进行探讨和分析。 In recent years, with the constant development and progress of our economy, the contradiction between value-added tax and sales tax has become more and more obvious. To a certain extent, this has brought more problems and difficulties to the tax work. From this, we can see that the business tax has been changed to VAT With strong necessity. The article mainly discusses and analyzes the relevant accounting problems under the condition of “business reform and increase”.