自2012年1月1日起,我国在部分地区和行业开展深化增值税改革试点,逐步将征收营业税的行业改为征收增值税。本文对营改增对社会经济发展的意义,对通信行业的财务影响以及通信企业应采取的举措等方面进行研究,指出尽管在短期内营改增可能会增加通信企业的税赋及管理成本,但从长期看有助于通信企业进行自身的技术升级和发展。通信企业应提前最好规划,积极应对以顺利完成营改增相关工作。 Since January 1, 2012, China has conducted pilot projects to deepen value-added tax reform in some regions and industries and gradually changed the industry where business tax is levied to VAT. This paper studies the significance of the reform of the camp to social and economic development, the financial impact on the telecommunications industry and the measures to be taken by the telecommunications companies. It points out that despite the tax reform and increase of the management costs of the telecommunications enterprises in the short term, However, in the long run, it will help telecommunications enterprises to upgrade and develop their own technologies. Communications companies should plan ahead of time and actively respond to the successful completion of the camp to increase relevant work.