随着我国经济体制逐步完善,财政税收制度发生了重大改革,“营改增”应运而生。“营改增”实施后,有利于推动我国经济不断转型升级,对我国各行业包括事业单位的健康稳定发展有着重要的意义。因此,事业单位要想与“营改增”税制改革相适应,就需依据时代的变化对自身税务管理制度进行合理调整。本文主要对“营改增”税制改革的意义及它对事业单位的影响进行分析探究,并提出相关的改善对策。 With the gradual improvement of China’s economic system, a major reform of the fiscal and taxation system has taken place. “After the reform of the” camp “, is conducive to promoting China’s continuous economic restructuring and upgrading of all sectors of our country, including institutions of health and stability development is of great significance. Therefore, in order to adapt to the reform of the ”tax reform“ system, public institutions need to make reasonable adjustments to their own tax management system in light of changes in the times. This paper mainly analyzes the significance of the reform of ”tax reform by tax reform" and its impact on public institutions, and puts forward relevant countermeasures.