随着我国社会经济的迅速发展,我国的市场经济经历了多次变革,我国增值税改革中的一项重要变革就是营业税改增值税改革,这是我国税收体制不断完善过程中非常关键的一步,标志着我国社会的进步和发展,是社会经济体制改革中的一项重要成果。营业税改增值税给我国经济市场带来积极影响的同时也产生了一些负面问题,比如对会计核算的影响,这就要求营业税改增值税改革之后必须要客观的认识会计核算。本文主要分析了营业税改增值税对会计核算的影响,希望可以给相关企业提高帮助。 With the rapid development of China’s social economy, China’s market economy has undergone many changes. One of the major changes in China’s VAT reform is the VAT reform of business tax, which is a crucial step in the continuous improvement of China’s tax system. It marks the progress and development of our society as an important result in the reform of social and economic systems. Business tax reform VAT brings some positive impact on China’s economic market, but also has some negative issues, such as the impact on accounting, which requires business tax reform after VAT reform must be objective understanding of accounting. This article mainly analyzes the impact of sales tax on value-added tax on accounting, hoping to help the relevant enterprises to improve.