上海实施“营改增”后,科技服务业企业正在释放着积极的改革效应。本文对研发与技术服务和信息技术服务两个科技服务业企业的“营改增”政策变化、实际税负变动、经营状况变化进行了测评和分析,得出税收结构调整明显、实际税负普遍降低的结论;本文还指出科技企业“营改增”抵扣链条目前不完整、抵扣项目少、税收优惠不合理等存在的问题,提出科技企业抵扣链尚需尽快趋于完整、过渡政策尚需衔接、减少负税尚需进一步考虑等的若干改进对策。 Since the implementation of “battalion reform and increase” in Shanghai, science and technology service enterprises are releasing positive reform effects. This paper evaluates and analyzes the policy changes of “science and technology innovation”, R & D changes and actual business tax changes, as well as the changes of business conditions in R & D, technology service and information technology services. The result shows that the adjustment of tax structure is obvious and the actual tax Negative general decline. This paper also points out the existing problems such as the incompleteness of the deduction chain in science and technology enterprises, the small amount of deductible items and the unreasonable tax preferential treatment. It is pointed out that the deductible chain of technology enterprises still needs to be as soon as possible A number of improvement measures such as complete transitional policies still need to be bridged to reduce the need for further consideration of negative taxation.