| “营改增”税制改革对高校科研财务管理的影响及对策 |
| Influence of Tax System Reform Named “Replace Business Tax with Value added Tax” on the Financial Management of Scientific Research in Higher Education and the Corresponding Countermeasure |
| 投稿时间：2014-09-25 |
| 中文关键词:营改增税制改革 高校科研经费 财务管理 |
| 英文关键词:replace business tax with value added tax (VAT) tax system reform scientific research funds in university and college financial management |
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| 中文摘要: |
| “营改增”税制改革旨在通过税种的转换和税率调整达到避免重复征税、降低税负、促进经济发展的目的。随着“营改增”在全国范围的推行，高校科研开发和转让收入等纳入此次税制改革范围内。“营改增”对高校的纳税人身份确定、高校科研项目管理以及高校整体纳税效果等方面有较大影响。高校要做好“营改增”政策解读和宣传工作，规范科研财务行为，理顺财务关系，寻求科研财务管理的有效方式，使高校科研经费管理在“营改增”税制改革中趋于优化。 |
| 英文摘要: |
| With the implement of the tax reform named “to replace business tax with value added tax (VAT)” in the nation wide, research and development and transfer income in higher education etc. will involved into the range of this tax reform. The background and pilot situation in higher education of this tax reform is analyzed in the paper. It is shown that the new tax policy “to Replace Business Tax with Value added Tax” has greater impacts on the identification of status of taxpayers, scientific research project management, and the overall tax effect etc. of the university and college. Therefore, the universities and colleges in China should make great effort to unscramble and promote the new tax policy, standardize the financial behavior of scientific research, smooth the financial relationship, find out the effective way for financial management, so as to make scientific research funds management in higher education optimized gradually in the tax system reform named “to Replace Business Tax with Value added Tax” |
| 李汝.“营改增”税制改革对高校科研财务管理的影响及对策[J].石家庄铁道大学学报:社会科学版,2014(4):45-48. |
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