营业税改增值税是我国税制改革的一项重大举措,营改增总的来说是结构性减税,有利于企业消除重复征税,降低税负。但在实施过程中,由于多种因素,出现了部分企业税负不减反增的现象。本文从小规模纳税人和一般纳税人角度分析营改增对纳税人税负的影响效应。 Business tax reform VAT is a major move in China’s tax system reform. The tax reform is generally a structural tax reduction, which will help enterprises to eliminate double taxation and reduce tax burden. However, during the implementation process, due to a variety of factors, there has been a rise in the tax burden on some enterprises. This article analyzes the effect of the tax reform on the tax burden of taxpayers from the perspective of small-scale taxpayers and general taxpayers.