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2013年,营改增税制改革试点扩展至全国,其范围包括交通运输业、部分现代服务等行业。高校横向科研经费也位列其中,这给高校科研经费管理提出了新的挑战,也给高校如何进行税务筹划提出了新的要求。本文拟从一般纳税人高校视角,通过分析一般纳税人高校涉税科研经费核算和管理存在的难点问题,探讨改进高校涉税科研经费管理的有效途径和措施,并对高校涉税科研经费税务筹划提出了几条可行性建议。
In 2013, pilot reform of tax reform for camps was extended to the whole country, covering areas such as transportation and some modern services. Horizontal research funding for universities is also among them, which poses new challenges for the management of university research funding, but also to colleges and universities how to carry out tax planning put forward new requirements. Based on the analysis of the taxpayer’s tax-related scientific research funds accounting and management problems in colleges and universities from taxpayers’ perspective, the paper explores the effective ways and means of improving tax-related scientific research funds management in colleges and universities. Put forward a few feasible suggestions.