在我国近几年来所颁布的税收改革制度中,营业税改增值税无疑是对企业影响最大的一种税收改革。这一税收改革对于我国税制体制的进一步完善起到了积极的促进作用。之所以要进行税收改革,主要是为了能够解决过去重复性的征税问题,这样对于企业来说也可以起到一定的促进作用。企业在市场竞争中也更加具有竞争力。通过这一改革,还让我国的税收制度结构变得更加完善,无论是对企业还是对国家来说都具有深远的影响。因此,本文重点对营业税改增值税的问题进行了阐述,并且探讨了这一改革对企业所产生的影响,希望能够为今后企业的发展做出积极的贡献。 In our country in recent years, the tax reform promulgated by the system, the VAT reform business tax is undoubtedly the most influential tax reform. This tax reform has played a positive role in promoting the further improvement of our tax system. The reason why the tax reform is to be carried out is mainly to solve the problem of taxation in the past that is repetitive. This can also play a facilitating role for the enterprises. Enterprises in the market competition is also more competitive. Through this reform, we have also made our tax system structure more perfect, both in business and in the country. Therefore, this article focuses on the issue of VAT reform on sales tax, and discusses the impact of the reform on the enterprises, hoping to make a positive contribution to the development of enterprises in the future.