从长远来看,“营改增”改变的不仅仅是计税方式,更会对企业管理模式、组织机构、供应商选择、税务风险管控、IT支持系统等带来一系列调整和影响,考验的不仅仅是企业财务管理能力,更是企业综合经营管理水平,对行业和企业加快深化改革,推动转型升级将起到倒逼作用。可以预见,在实施增值税体系之后,管理水平会更精细化、规范化的企业,竞争优势更加明显;管理粗放、缺乏活力的企业会逐步被淘汰。 In the long run, “changing banks” will not only change the tax model, but will also bring about a series of adjustments and impacts on business management models, organizations, supplier selection, tax risk control and IT support systems , The test is not only the financial management capabilities of enterprises, but also the level of comprehensive management of enterprises, to speed up the industry and enterprises to deepen reform, promote transformation and upgrading will play a forced effect. It is foreseeable that after the implementation of the VAT system, the management level will be more refined and standardized. The competitive advantage will be more obvious. The extensive and under-performing enterprises will gradually be eliminated.