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随着营改增在全国范围和各行业的逐步推行,以科研业务为代表的高校归属于社会经济行业中的现代服务业,因此,高校的各项财务和业务经营活动及管理办法均受到了此次营改增税制改革工作的重要影响。本文结合国家营业税改增值税工作的政策及高校财务工作的实际,对营改增后高校财务管理工作中受到的影响进行了简要的论述。
With the increase in camp reform across the country and the gradual implementation of various industries, research universities and colleges are represented by the modern service industry in the social economy, therefore, the financial and business operations of colleges and universities and management practices are subject to The reform of the tax reform of the reform of the important impact. Based on the policy of VAT reform of national business tax and the actual financial work in colleges and universities, this paper briefly discusses the impact on financial management in colleges and universities after the VAT reform.