论文部分内容阅读
从2016年5月1日起,“营改增”试点范围扩大到建筑业、房地产业、金融业、生活服务业,而高校作为“现代服务业”也在此范围内。文章针对“营改增”政策变化,结合高校财务管理特点解析了“营改增”的实施对高校财务管理的影响,提出了注意事项和税务应对措施。
From May 1, 2016 onwards, the pilot program of “Reforming Camps and Increasing Subsidy” will be expanded to include construction industry, real estate industry, financial industry and daily life service industry, while colleges and universities will serve as “modern service industry”. According to the change of policy of “increasing profits and increasing profits”, this paper analyzes the influence of “increasing profits and increasing taxes” on the financial management of colleges and universities by combining with the characteristics of financial management in colleges and universities, and puts forward the precautions and tax countermeasures.