2012年1月1日我国开始试行营业税改征增值税的税制改革,高校科研作为现代服务业的一部分被纳人改革的范围。税制改革给高校财务管理和纳税管理带来重大影响,本文主要从高校科研收人的税费核算、税负变化和税务筹划三个方面来具体分析“营改增”税制改革对高校科研纳税的影响。 January 1, 2012 China began trial tax reform of business tax levy value-added tax reform, university research as part of the modern service industry was included in the scope of reform. The reform of the tax system has a significant impact on the financial management and tax management in colleges and universities. This paper mainly analyzes the tax revenue and expenditure accounting, tax burden changes and tax planning in three aspects: The impact of taxation.