“营改增”是指营业税改增值税,是我国税收制度改革的一项重大改革措施。“营改增”对于我国大大小小不同类型的企业税负都产生了较大影响,面对目前的税收改革制度,此影响不容忽视。本文通过对“营改增”试点企业的税负变化影响分析,剖析了如何采取正确有效的措施,来积极引导“营改增”对企业税负变化所产生的影响,以保证企业在“营改增”税收变革环境中依然稳步发展。 “Camp to change” refers to the sales tax to value added tax, tax reform in our country is a major reform measures. “Business tax increase ” has a greater impact on the tax burden of different types of enterprises of all sizes, in the face of the current tax reform system, this impact can not be ignored. Based on the analysis of the impact of the change of tax burden on the pilot enterprises “Ying Zeng Zeng ) Enterprises in the ”business tax reform" tax reform environment is still steady development.