科近年来我国高校承担的横向科研项目越来越多,横向科研也已成为高校经费的重要来源。随着营改增税制改革的实施,营改增给高校的税收负担、财务核算和高校横向科研项目的具体运作都带来了巨大的影响。本文从营改增给高校横向科研税务核算带来的影响角度,谈一谈高校应对营改增的措施。 In recent years, colleges and universities in our country have undertaken more and more horizontal research projects, and horizontal research has also become an important source of funds for colleges and universities. With the implementation of tax reform in camp, the tax burden brought by camp reform to universities, financial accounting and the concrete operation of university horizontal research projects have brought tremendous influence. This article from the camp to the University of higher education tax research horizontal impact of tax accounting, to talk about the response of colleges and universities to increase business measures.