自2016年5月1日起,我国开始在全国范围内实行全面的“营改增”。营业税将退出历史舞台,而增值税将成为我国主要的流转税中。对科研事业单位而言,全面“营改增”势必也对其日常运转产生了十分重要的影响,本文简要分析了“营改增”在科研事业单位中的实施现状,重点探讨了“营改增”对科研事业单位的影响,并以此为契机提出了科研事业单位应对“营改增”可采取的相关措施。 Since May 1, 2016, our country has started to implement a comprehensive “government reform and increase” nationwide. Business tax will be withdrawn from the stage of history, while VAT will become the major turnover tax in our country. For scientific research institutes, the comprehensive reform of the government and the government is also bound to have a very important influence on its daily operation. This article briefly analyzes the status quo of the implementation of the reform in science and research institutes, focusing on The impact of “camp change” on scientific research institutions, and as an opportunity to put forward scientific research institutions to deal with “battalion change” can take the relevant measures.