“营改增”是我国“十二五”期间财税体制改革中的一项重要内容,是我国增值税转型改革之后的又一次重大的财税体制改革。“营改增”的实质不仅扩大了增值税的征收范围,更将原来缴纳营业税的行业全部纳入到增值税的征收范围之内。经过一段时间在试点地区的探索与实践后,“营改增”在试点的运行状况良好、平稳,改革的成效也越来越明显。本文将就“营改增”的实施对物业管理行业的影响进行分析并提出应对的策略。 The reform of taxation system during the 12th Five-Year Plan period in our country is an important part of the fiscal and taxation system reform and another major fiscal and taxation system reform after the VAT reform in our country. The essence of “increasing VAT to VAT” not only expanded the scope of VAT collection, but also included all the businesses that pay sales tax to the scope of VAT collection. After a period of exploration and practice in the pilot areas, the operation of the “reform of the battalion by the battalion” was good and steady at the pilot sites, and the effectiveness of the reform became more and more obvious. This article will analyze the impact of the implementation of “business tax reform” on the property management industry and put forward strategies to deal with it.