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在我国,事业单位是由国家设立专门为人民群众服务、不以盈利为目的的组织机构,国家财政拨款是其主要的经济来源方式。国家对于事业单位的考核主要看其否能完成人民日常行政需要的服务工作。随着我国市场经济的深入发展,事业单位作为经济市场的一员,在获得盈利的同时还需要向国家相应的税务单位缴纳一定的税收。本文主要分析当前我国事业单位税收管理中存在的问题,并提出了一系列的改进措施。
In our country, the institutions and institutions are established by the state as organizations that serve the people not for profit, and state financial allocations are the main source of their economy. The state’s assessment of public institutions mainly depends on whether they can fulfill the service work required by the daily administration of the people. With the further development of the market economy in our country, as a member of the economic market, public institutions need to pay certain taxes to the corresponding tax authorities of the country while making profits. This article mainly analyzes the existing problems in tax administration of our country’s public institutions, and puts forward a series of improvement measures.