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高校科研经费管理与其他经费管理有着较大的差异,科研经费的合理配置和科学管理,是保障高校发挥科技创新职能、产出科研成果、服务社会经济发展的最重要因素之一。“营改增”新政策的全面试点覆盖了高校科研经费管理领域,主要影响了会计核算过程中的责任风险和税费核算办法、纳税主体承担比例划分以及税务规划制度改革三个方面。因此,本文针对突出问题进行分析并从改进内部财税管理、舆论宣传引导和专门税务规划角度提出相应对策。
There is great difference between the management of scientific research funds in colleges and universities and the management of other funds. The rational allocation of scientific research funds and scientific management are one of the most important factors in guaranteeing colleges and universities to play a scientific and technological innovation function, produce scientific research results and serve social and economic development. The overall pilot of the new policy of “camp increasing, increasing” covers the field of scientific research funds management in colleges and universities, and mainly affects the responsibility risk and the accounting methods of tax and fees in the accounting process, the division of tax burden on the taxpayers and the reform of the tax planning system. Therefore, this article analyzes the outstanding problems and puts forward corresponding countermeasures from the perspective of improving internal fiscal management, publicity and publicity guidance and special tax planning.