随着市场不断的发展,营改增政策也不断落实和完善,这是我国经济发展的必然趋势。本文就营改增的概念以及对会计处理和报表的影响做了深入分析,以便促进企业更好的发展,适应我国经济的发展。 With the continuous development of the market, the policy of increasing the number of battalion increases is also constantly implemented and perfected. This is the inevitable trend of our country’s economic development. In this paper, the concept of camp increase and the impact of accounting treatment and reporting made in-depth analysis in order to promote better business development, to adapt to China’s economic development.