营业税改征增值税,被认为是1994年以来中国流转税制度最重要的一次改革,2013年8月全国各地高校被陆续纳入“营改增”的范围,这种税制改革直接影响高校的科研收入的核算管理等方面,本文主要探究“营改增”试点对于高校科研财务管理的影响,表明了高校应加大营改增策略的宣传和培训工作的力度,并且积极的应对税务改革。 Business tax reform levy VAT, is considered to be China’s circulation tax system since 1994, the most important reform, in August 2013 colleges and universities across the country have been gradually included in the “camp to increase” range, this tax reform has a direct impact on the This paper mainly explores the influence of the pilot program of “Reform, Camp, Increase” on the financial management of scientific research in colleges and universities, which shows that colleges and universities should increase the publicity and training of the strategy of reforming the camp by increasing the intensity of tax reform and actively deal with taxation reform.