“新常态”背景下,我国市场经济持续繁荣,其促进了国内税费制度改革。“营改增”作为一种新型税制,为我国众多企业带来发展机遇的同时,也造成了一定影响。特别是在电力企业市场竞争日趋激烈的社会条件下,企业要想降低生产运行成本,提升综合管理效益,规避业务经营风险,必须从国家营改增税制制度实施的相关情况入手,重点对营改增影响进行分析,从而制定积极的风险控制与应对策略。 Under the background of “new normal”, China’s market economy continued to flourish, which promoted the reform of the domestic taxation system. As a new type of tax system, “business reform and increase” have brought development opportunities to many enterprises in our country and have also had some impact. Especially in the increasingly fierce market competition in electric power enterprises, enterprises should reduce the production and operation costs, enhance the overall management efficiency and avoid the risk of business operations. By analyzing the impact of growth, a positive risk control and coping strategy should be formulated.