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随着“营改增”的全面推开,高校的财务工作受到了较大影响,具体表现为:对会计核算基础的影响,对设置会计帐户的影响,对税务核算的影响,对发票管理的影响。在“营改增”政策下,为了更好地做好财务工作,高校应积极应对:提升财务工作人员的素养,完善发票管理制度,变革会计核算体系,以最大限度为高校减轻税负,促进高校的发展。
With the “camp change” full swing, the financial work of colleges and universities have been greatly affected, specifically for: the impact on the basis of accounting, the impact on the establishment of accounting accounts, the tax accounting, the invoice The impact of management. In order to do a better job of financial work, colleges and universities should actively respond to the following problems: improve the quality of financial staff, improve the invoice management system, change the accounting system, and reduce the tax burden to the maximum extent , Promote the development of colleges and universities.