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自从营业税改增值税税改政策实施以来,对社会各行各业都产生了极大影响,高校自然也不例外。横向科研是高校与企业之间合作的项目,其涉税工作会受到营改增的影响,主要包括纳税主体资格、税收减免政策和核算等。本文就营改增对高校横向科研涉税工作的影响进行分析,为其税务筹划提供优有效指导,促进高校横向科研活动的良好开展。
Since the implementation of the policy of changing sales tax to value-added tax reform, it has had a tremendous impact on all walks of life in society. Universities are no exception. Horizontal research is a project of cooperation between universities and enterprises. Its tax-related work will be affected by the increase of business camps, mainly including the qualification of taxpayers, tax relief policies and accounting. This article analyzes the impact of the VAT reform on the horizontal research tax-related work in colleges and universities, provides effective and effective guidance for its tax planning and promotes the smooth implementation of the horizontal scientific research activities in the university.