事业单位是以向社会经济建设和人民生活提供服务为主要职能的单位。当事业单位发生销售货物或提供加工、修配劳务等经营业务时，应按规定交纳增值税。事业单位会计制度在“经营收入”科目中规定：“事业单位取得（或确认）经营收入时，如属于小规模纳税人的单位，按实际收到的 Institutions are units that provide services to social and economic construction and people’s lives as their main functions. When a business unit sells goods or provides business such as processing or repairing services, it shall pay VAT as required. Institutional accounting system in the “operating income” subjects: "institutions to obtain (or confirm) operating income, if the unit belongs to a small-scale taxpayers, according to the actual receipt