“营改增”是我国税制的重大改革,对国民经济产生了重要影响。本文回顾了“营改增”的历程,着重分析了“营改增”对企业财务管理的影响,包括发票管理、税款计算、税负压力等方面,并提出了规范发票管理、研究优惠政策、提高人员素质等合理化建议。 The “reform of the battalion” is a major reform of China’s tax system and has had an important impact on the national economy. This paper reviews the history of “business reform”, focuses on the impact of “business tax reform” on the financial management of enterprises, including invoice management, tax calculation, tax burden and other aspects, and put forward the regulation of invoice management , Research preferential policies, improve the quality of personnel and other rationalization proposals.