国家从2012年开始实施了营业税改为增值税的税制改变,这一税改方面的提出对于我国的各行各业都有极为深远的影响。同样的营改增的税制改变,解决了以往存在的重复征税和不享受出口退税等问题,这一税制方案的提出对于中小型的服务行业既有积极的影响也有消极的影响。在此分析税负制度改变对中小型企业具体有什么影响,并根据相应的影响来实施相应的措施来使企业得到有效发展。 Since 2012, the state implemented a tax reform that changed the sales tax into a value-added tax. The tax reform has far-reaching implications for all walks of life in our country. The same change in the tax system to change the tax reform to solve the existing double taxation and do not enjoy the export tax rebate and other issues, the proposed tax system for small and medium-sized service industry has both positive and negative effects. In this analysis of the tax system for small and medium enterprises to change the specific impact, and in accordance with the corresponding impact to implement the appropriate measures to enable the effective development of enterprises.