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2011年,经国务院批准,财政部、国家税务总局联合下发布营业税改增值税试点方案。自2012年8月1日,广东省部分服务业纳入营业税改征增值税试点范围。高校科研管理应国家税务总局的要求纳入“营改增”试点范围。“营改增”改革对广东高校影响深远,本文旨在科学地运用税务政策来管理科研经费与各类应税范围的项目经费,优化税费支出,最大化利用减免税范围,完善增值税抵扣项目,避免高校重复纳税、多缴税费。
In 2011, with the approval of the State Council, the pilot program of business tax reform VAT was released under the joint efforts of the Ministry of Finance and the State Administration of Taxation. Since August 1, 2012, part of the service industries in Guangdong Province have included the business tax reform and value-added tax pilot projects. At the request of the State Administration of Taxation, the scientific research management at colleges and universities should be included in the scope of the pilot program of “reforming camps and increasing profits”. This reforming of colleges and universities has a far-reaching impact on Guangdong colleges and universities. This paper aims to scientifically apply the tax policy to manage the funding of scientific research and all kinds of taxable projects, optimize the tax expenditures, maximize the scope of tax relief and improve value-added Tax deductions, to avoid duplication of college tax, more taxes.