论文部分内容阅读
随着2013年8月营改增在全国范围内陆续推行,高校的横向科研业务纳入改革之列。2016年5月实行全面营改增之后,高校涉税业务增加了后勤服务及校办产业经营活动等。营改增对高校纳税人身份类别确定、横向科研项目管理及整体纳税抵扣等方面有重大影响。本文结合财务工作实际,分析了营改增对高校科研纳税、会计核算及涉税风险等方面的影响,最后,从提升纳税筹划、完善财务管理制度及加强发票管理等方面提出建议。
With the increase of camp reforms in August 2013, one after another in the country, the horizontal research service of colleges and universities is included in the reform. In May 2016, following the implementation of the comprehensive battalion increase and reform, the tax-related business in colleges and universities has increased the logistics service and the operation of school-run industries. The reform of camps has a significant impact on the identification of college taxpayers, the horizontal management of scientific research projects and overall tax deductions. Based on the actual financial work, this paper analyzes the impact of the camp reform on scientific research tax payment, accounting and tax risk in colleges and universities. Finally, it puts forward suggestions on improving the tax planning, improving the financial management system and strengthening the management of invoices.