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2013年8月1日,国务院决定力争在“十二五”期间全面完成“营改增”改革,2016年3月5日,国务院总理李克强在2016年政府工作报告中明确,今年将全面实施营改增。高校税务是我国的税收来源之一,实行营改增是大势所趋。本文论述了“营改增”的相关理论,探析了“营改增”政策对高校税务管理的影响并提出对策。希望能为其他高校的税务管理工作提出对策与建议。
On August 1, 2013, the State Council decided to strive to complete the “reform of the battalion and the reform of the VAT reform” during the “12th Five-Year Plan”. On March 5, 2016, Premier Li Keqiang of the State Council made it clear in the 2016 government work report that this year The full implementation of the camp will be increased. Taxation in colleges and universities is one of the tax sources in our country. It is the trend of the times to implement tax reform in camps. This article discusses the relevant theory of “business tax reform”, analyzes the influence of “business tax reform” policy on tax management in universities and puts forward countermeasures. Hoping to put forward countermeasures and suggestions for tax management in other colleges and universities.