In order to enhance the competitiveness of service industry, the government takes experiment units of VAT in 8 industries such as software development, transportation, consulting industry and so on, which originally pay business tax. Owing to the different nature of the business tax and value-added tax, balance pay tax treatment can reduce the sale, so it generally reduces the tax burden of the service accepter. This article focuses on the accounting treatment after replacing business tax with VAT.%国家为了增强服务行业的竞争力，对原来交营业税的一些行业比如软件开发、运输、咨询行业等8大行业进行交增值税的试点，由于营业税和增值税的性质不同，差额纳税的税务处理为可抵减销售额，这样的目的，从总体上来说是降低接受服务方的税负，现就营改增后的会计账务处理阐述笔者的观点。
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