“营改增”是去年全面实施的一项重大的财税改革,对于促进经济的结构转型、企业减负有着极为重要的意义。但是在实际操作中发现有相当一部分企业在新的“营改增”的税率下,企业税负出现了不减反增的问题,这不利于国家为企业减负、增加企业经济活力的初衷。在分析“营改增”重要意义的基础上,对如何做好“营改增”实施后所带来的税负不减反增的问题进行分析,并提出相应的应对措施。 “Reforming the battalion” is a major fiscal and taxation reform that was fully implemented last year. It is of great significance to reducing the burden on enterprises in order to promote the structural transformation of the economy. However, in practice, a considerable part of enterprises found that under the new tax rate of “VAT reform”, the corporate tax burden has not diminished and increased. This is not conducive to the original intention of the state to reduce the burden on enterprises and increase the economic viability of enterprises . On the basis of analyzing the important meaning of “increasing profits and increasing profits”, it analyzes how to increase the tax burden brought about after the implementation of “increasing taxes and increasing profits” and puts forward the corresponding countermeasures.