随着我国经济体制改革步伐的加快,再加上国际贸易组织影响的深入,事业单位业务活动范围有所扩大,包括各种收入来源、服务对象等发生了变化,事业单位财务状况日益复杂。文章对当前事业单位需要缴纳的事业单位所得税进行分析,并对其中涉及的相关问题进行具体阐述。 With the acceleration of China’s economic structural reform and the deepening influence of the International Trade Organization, the scope of business activities of public institutions has been expanded. Various sources of income and clients have been changed, and the financial status of public institutions has become increasingly complicated. The article analyzes the income tax of the institutions that need to be paid in current institutions, and elaborates the related issues involved.