在科教兴国发展战略的指导下,高校科研蓬勃发展。横向、纵向科研经费数量增多,涉税问题也逐步显现。有的高校工作管理粗放,不了解税收减免政策,对科研经费全额征收税款,加重了科研人员的负担,占用了有效科研经费,造成了不必要的支出。有的高校盲目帮助科研人员逃税,造成国家税款的流失,增加了高校的法律风险。高校财务人员在新形势下,应准确把握税法规定,对应缴纳的税款准确核定,及时上交,保证国家税收。对应减免的税款,及时办理税款减免手续,减少科研人员负担。一、科研经费分类 Under the guidance of the strategy of rejuvenating the country through science and education, the scientific research in colleges and universities has been booming. The number of horizontal and vertical research funding increased, tax-related issues have gradually emerged. Some colleges and universities extensive management of work, do not understand the tax relief policy, the full collection of research funding tax, increase the burden on researchers, accounting for effective research funding, resulting in unnecessary expenses. Some colleges and universities blindly help researchers evade taxes, resulting in the loss of state taxes, increasing the legal risk of colleges and universities. Under the new situation, college financial officers should accurately grasp the provisions of the tax laws, accurately check the corresponding tax payable, and submit it in time to ensure the state’s tax revenue. Corresponding to the tax relief, timely tax relief procedures, reduce the burden on researchers. First, research funding categories