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2016年3月23日发布相关《关于全面推开营业税改征增值税试点的通知》后,国家自2016年5月1日起,税制改革的重头戏——营业税改征增值税(以下简称“营改增”)在全国范围内全面实施,从中央到地方,国内的各个产业全部推进“营改增”工作。高校后勤集团大部分都是高校后勤社会化改革的重要产物,具有对学校依赖性强、盈利率低、社会性强的特点,是高校师生、全体员工的后勤保障服务者,正属于第三阶段“营改增”政策的实施范围之中。本文立足于现阶段高校后勤集团开展“营改增”工作的进展情况和高校后勤服务“营改增”承担的税负情况,分析全面“营改增”对高校后勤集团的利弊影响,并根据其中的不利影响提出相关应对策略,以期高校后勤集团顺应税制改革的时代潮流持久健康发展。
Released on March 23, 2016, “on the full launch of the business tax reform and VAT pilot”, the state since May 1, 2016, the highlight of the tax reform - business tax reform levy value-added tax (hereinafter referred to as “ The reform of the battalion has been fully implemented throughout the country and all the industries in the Central Government, local governments and other sectors in the country have been pushing ahead with the reform of their camps. Most university logistics groups are the important products of college socialization reform of logistics. They have the characteristics of high reliance on schools, low profitability, and strong social features. They are the logistic support service providers for teachers and students in colleges and universities and all employees. They belong to the third Phase ”business change increase “ policy scope of implementation. This article based on the current situation of college logistics group to carry out ”battalion change“ work progress and college logistics service ”battalion change “ tax burden, analyze the comprehensive ”battalion change " to the university logistics group , And according to the adverse effects, put forward the relevant countermeasures so that the logistics group of colleges and universities can adapt to the trend of the tax reform in the long-term and healthy development.