营改增标志着我国流转税制改革的正式启动,将会很大程度的改变我国现在的流转税制,使我国的流转税制向先进国家靠近,改革对国家,对各类别企业都有重大意义。营改增的实施备受社会关注,是我国经济转型的切入口,随着营改增的不断深入和不断扩大,对企业税负的影响不断显现出来,营改增是先进的税务手法,对国家对企业都有重大意义,当前阶段,企业如何做好应对营改增带来的优势及问题,成为营改增范围内企业的急切课题。影视播映业属于广播影视业,具有其特殊性,在税负计算、发票管理都是有其特点的。在营改增的过程中,影视播映企业会面对在税负、会计核算、发票管理上的变动,本文由这几个问题出发,提出相关的建议。 The change in the camp marks the official start of the reform of the circulation tax system in our country. It will greatly change the current circulation tax system in our country and bring the circulation tax system in our country closer to the advanced countries. The reform will be of great significance to the country and various types of enterprises. The implementation of the reform of the camp has drawn much attention from the society and is the entrance to China’s economic restructuring. With the continuous deepening and continuous expansion of the camp reform, the impact on the tax burden of enterprises continues to emerge. The reform of camps is an advanced tax practice. The state has great significance to the enterprises. In the current stage, how to deal with the advantages and problems brought by the reform of the battalion has become an urgent task for enterprises within the scope of increasing their profits. Film and television broadcasting industry belongs to radio, film and television industry, with its particularity, in tax calculation, invoice management has its own characteristics. In the process of increasing the VAT reform, the film and television broadcasting enterprises will face the changes in the tax burden, accounting and invoice management. Based on these issues, this article puts forward relevant suggestions.