“营改增”政策是当前的重要税务改革政策之一,实行“营改增”政策,能够对企业的经营发展产生一定的影响,主要是针对会计和税务筹划方面。“营改增”政策实行之后,企业需要根据自身的经营发展状况,及时调整相应的经营战略,进行积极有效的会计核算工作和税务筹划工作。本文主要是从“营改增”税务改革的相关情况,分析和探讨了“营改增”对企业会计工作和税务筹划工作产生的影响。 The policy of “increasing taxes and increasing profits” is one of the most important tax reform policies at present. The implementation of the “tax reform” policy can exert some influence on the operation and development of enterprises, mainly in terms of accounting and tax planning. After the implementation of the policy of “Changing Camps and Increasing Enterprises”, the enterprises need to timely adjust their business strategies in accordance with their own business development and carry out active and effective accounting and tax planning work. This article mainly analyzes the relationship between “tax reform” and “tax reform”, and analyzes the influence of “tax reform” on tax accounting and tax planning.