在全面实行营改增的背景下,金融行业内的税目发生了变化。这给当前金融行业内负责管理实务操作的工作人员带来了新的挑战。因此,深刻领会“营改增”的内涵与实质要求,并有效的将其与实际工作相结合,是提高企业金融实务业务水平的必由之路。 In the context of full implementation of the tax reform, the tax items in the financial sector have changed. This poses new challenges for the current staff in the financial industry who are responsible for managing substantive operations. Therefore, a deep understanding of the connotation and substantive requirements of “increasing the number of battalions and increasing profits” and effectively combining them with practical work are the only ways to enhance the level of the financial practice of enterprises.