【案情回顾】湖南省高级人民法院经二审审理查明,2001年1月2日,H大学成立财税远程教育中心(以下简称财税中心),隶属于H大学现代教育技术中心(以下简称教育中心)管理。教育中心要求财税中心“在国家税务总局教育中心、H大学指导下相对独立地开展教育教学工作,按企业化管理模 [Case Review] Hunan Higher People’s Court found that the second instance trial found that on January 2, 2001, H University established the Finance and Tax Distance Education Center (hereinafter referred to as the Fiscal and Taxation Center), belonging to the H University Modern Education Technology Center (hereinafter referred to as the Education Center) management. Education Center requirements tax center ”In the State Administration of Taxation Education Center, H University under the guidance of relatively independent education and teaching work, according to the enterprise management model