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营改增涉及会计工作的方方面面,它的全面实行对社会各界均带来了较大的影响,它力求通过税率的调整和税种的变化来避免征税环节的重复,进而降低纳税人的纳税负担,充分释放经济发展活力。高校的科研经费作为创新活动的主要投入来源,必然深受营改增的影响,不仅对其科研经费的管理提出了挑战,也对科研经费中纳税部分的税务筹划提出了更高的要求。本文从高校的角度出发,依次分析营改增、科研经费管理、税务筹划的概念,营改增对于高校涉税科研经费带来的变化,探讨科研经费管理完善的途径和科研经费税务筹划的可行性措施,最后对其进行总结,为高校更好的把握营改增的机遇,进一步完善涉税科研经费的管理和筹划提供借鉴。
The reform of the camp involves all aspects of the accounting work. Its full implementation has had a great impact on all walks of life. It seeks to avoid duplication of taxation through the adjustment of tax rates and changes in tax categories, thus reducing taxpayers’ tax burden , Fully release the vitality of economic development. As the main source of investment in innovation activities, university research funding is bound to be greatly affected by the increase in the number of battalions. This not only poses challenges to the management of scientific research funds, but also sets higher requirements for the tax planning of the tax-paying part of scientific research funds. This article from the perspective of colleges and universities, in turn analysis of the camp increase, the management of scientific research funds, the concept of tax planning, business tax reform for universities to bring about changes in research funding, to explore ways to improve the scientific research funding management and research funding feasibility of tax planning Finally, to summarize them, it can provide a reference for colleges and universities to better grasp the opportunity of the camp reform and further improve the management and planning of the tax-related research funding.