营改增是国家推出的又一项新型的政策营改增的推出,营改增政策的推出可以有效避免营业税与增值税并行制度下存在重复征税的问题,促进二、三产业的发展,优化我国经济结构。在我国税制改革的同时,对企业的会计核算也带来一定挑战。 The reform of the camp is another new type of policy camp introduced by the state. The introduction of the policy of increasing camp VAT reform can effectively avoid the problem of double taxation between the business tax and the VAT system, and promote the development of the secondary and tertiary industries. Optimize China’s economic structure. At the same time of the tax system reform in our country, it also poses some challenges to the accounting of enterprises.