随着高校后勤化改革的深入以及时间的推移,针对高校后勤化改革的税收政策在某些方面存在的局限性逐渐显现出来。高等教育后勤本身具有公益性的特点,即使社会化以后也应该享受较多的税收优惠政策。本文认为,在合理确定高校后勤的税收的减免原则后,应该适当延长税收优惠的减免税期限,扩大享受税收优惠的减免税主体范围。 With the deepening of logistics reform in colleges and universities and the passage of time, the limitations of some aspects of the tax policy for the reform of logistics in colleges and universities have gradually emerged. Higher education logistics itself has the characteristics of public welfare, even after socialization should also enjoy more tax incentives. This paper argues that, after reasonably determining the principle of tax relief for college logistics, it is advisable to extend the tax reduction and exemption period and to expand the scope of the tax reduction and exemption recipients.