营改增试点工作,对高校作为增值税一般纳税人的认定,给高校的财务工作带来了很大影响,无论是计税方法、会计核算,还是发票管理、纳税申报等都发生了变化。高校应根据相关政策法规的要求,结合本单位实际,通过加强相关政策法规的学习宣传,改革会计核算,建立健全增值税发票使用和管理的相关机制,使营改增工作得以顺利平稳进行。 The reform of pilot camps and the accreditation of colleges and universities as general taxpayers of value added tax have had a significant impact on the financial work of colleges and universities. Both the methods of accounting, accounting, invoice management and tax returns have changed. In accordance with the requirements of the relevant policies and regulations and in accordance with the actual conditions of their own units, colleges and universities should establish and improve the mechanisms for the use and management of VAT invoices by smoothing the study and publicity of relevant policies and regulations, reforming accounting rules, and smoothing the operation of battalion reform smoothly.