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事业单位在促进国家可持续发展中肩负着重要责任,尽管其主要经营资本来自于国家财政拨款,但在市场经济背景下,事业单位也仍然存在着一定的资金收支情况,需要根据规定进行纳税活动。当前事业单位纳税活动存在着一定的不足,需要进行改进。在这种背景下,本文首先对事业单位税收进行了概述,进而探讨了当前事业单位税收存在的不足,最后给出了改进事业单位税收管理工作的几点建议。
Institutions in the promotion of sustainable development of the country shoulder an important responsibility, although the main operating capital from the state funding, but in the context of market economy, institutions are still there is a certain financial income and expenditure, according to the provisions of the tax activity. The current taxpayers institutions there are some deficiencies, need to be improved. Under this kind of background, this text has carried on the summary to the public institution’s tax first, then explores the present public institution’s taxation existence existence insufficiency, finally gives some suggestions to improve the public institution’s taxation management.