自2016年5月1日起,我国全面推开营业税改征增值税(以下简称“营改增”)试点,金融业纳入试点范围。企业集团财务公司作为非银行业金融机构,应属于金融业范畴,而金融业的“营改增”又被认为是最复杂的变革,不仅体现在金融企业的整体税负变化,也体现在其产品定价、业务模式、业务流程、业务管理等多个方面。这里主要分析探讨“营改增”对企业集团财务公司的影响。 Since May 1, 2016, China has fully piloted the pilot reform of business tax for levy value added tax (hereinafter referred to as “VAT reform”), and the financial industry has been included in the scope of the pilot project. As a non-banking financial institution, an enterprise group financial company should belong to the category of financial industry. However, “financial reform” in the financial industry is considered as the most complicated change, not only in the overall tax burden changes of financial enterprises but also in the financial enterprises In its product pricing, business models, business processes, business management and other aspects. The main analysis here is to discuss “the impact of business reform” on the corporate finance company.