长期以来,学校一直是行政拨款单位,在许多人的头脑中形成了“税不进校”的概念。但随着经济形势的发展,学校为了适应自身发展的需要,闯出了许多创收的渠道,再加上《个人所得税法》的颁布实施,学校的涉税事宜越来越多,学校已非免税区,变成了名副其实的纳税人。 For a long time, the school has always been an administrative unit of appropriation, and in many people’s minds it has formed the concept of “tax not entering school”. However, with the development of the economy, schools have made many channels to generate revenue to meet the needs of their own development. In addition, with the promulgation and implementation of the Individual Income Tax Law, the tax-related issues in schools are becoming more frequent. District, has become a veritable taxpayer.