“营改增”之后,大部分高校都需按增值税一般纳税人进行纳税,并进行相应的会计核算。本文以高校作为一般纳税人为前提,分析了高校“营改增”后涉税业务会计处理,以科研项目最主要的涉税对象为例,设想出了兼顾科研税务及附加、票据管理的核算流程,以期在实践具有操作性,管理系统化。 “Camp to change”, most colleges and universities are required to pay VAT taxpayers, and the corresponding accounting. Based on the premise of colleges and universities as general taxpayers, this paper analyzes the accounting treatment of tax-related businesses after the reform of universities and colleges in our country. Taking the most important tax-related subjects of scientific research projects as an example, Accounting process, with a view to be practical in practice, systematic management.