“营改增”是我国税制改革的关键的一步,从试点到在全国范围内推广,其对企业财务的影响逐步体现在经营管理的过程中。本文分析了“营改增”改革后对研发和技术服务业相关企业的税负、利润、管理等方面的影响,并就相关问题提出了解决对策。 The reform of tax reform in our country is a crucial step in the tax reform in our country. From the pilot project to the nationwide promotion, the impact on corporate finance is gradually reflected in the process of operation and management. This article analyzes the impact of “tax reform” on the tax burden, profit and management of R & D and technology service related enterprises after the reform, and puts forward solutions to the relevant problems.