营业税和增值税是我们税收制度中的重要组成部分,对我国财政税收有着直接的影响作用。营业税对经济主体的营业额进行征税,无法克服重复征税这一弊端,随着市场经济发展进程的不断深入,营业税越来越难以适应经济发展的要求,因此国家为了促进经济的进一步增长,于2011年通过了营业税改为增值税的税收改革方案。营业税改为增值税,这一税制改革措施直接影响了经济主体的财务管理方式,我国税制体系发生了变化,这对不同行业的产生了不同的影响。本文将简要分析营业税改为增值税的背景,并阐述税制变化中关于小规模纳税人和一般纳税人认定标准的变化,进而分析营业税改为增值税这一税制改革对不同行业中经济主体财务管理活动的影响。 Business tax and value-added tax is an important part of our tax system, which has a direct impact on China’s fiscal revenue. Business tax levied on the turnover of the economic body, can not overcome the drawbacks of double taxation, with the continuous deepening of the market economic development process, business tax more and more difficult to meet the requirements of economic development, so the state in order to promote further economic growth, In 2011, it adopted a tax reform program that changed sales tax into value-added tax. Business tax to VAT, the tax reform measures directly affect the financial management of economic subjects, the tax system in China has changed, which have different effects on different industries. This article will briefly analyze the background of changing business tax into value-added tax, and expounds the changes in tax system regarding the standards for the determination of small-scale taxpayers and general taxpayers, and then analyzes the change from business tax to value-added tax to the financial management of economic subjects in different industries Impact of activities.