2016年5月1日起,全国范围推开营业税改征增值税试点工作,建筑业、房地产业、金融业、生活服务业等全部营业税纳税人纳入试点范围,由缴纳营业税改为缴纳增值税。水务企业的建筑安装,服务业等其他业务收入也一并纳入营改增试点范围,面对全新的税收环境,企业的税负变化、发票管理等经营管理会遇到哪些问题,企业应如何应对并做出业务调整,本文以广州市自来水公司为例对 Since May 1, 2016, a nationwide pilot project of transforming business tax into value-added tax has been launched. All business taxpayers such as construction industry, real estate industry, financial industry and living service industry have been included in the scope of the pilot project, ranging from paying sales tax to paying VAT. The income from other businesses such as construction, installation, and service industries of water enterprises are also included in the scope of the pilot camps reform. In the face of a new tax environment, the tax burden on enterprises, management of invoices and other business management problems encountered, how should enterprises respond And make business adjustments, this article takes Guangzhou Water Supply Company as an example