税收筹划是在合法基础上以科学的方法对纳税人的经济活动进行的事前筹划。随着高等教育产业化的发展,高校的税收筹划工作将越来越为人们所关注并重视。高校在增强纳税意识的同时,还应做好税收筹划工作,在遵纪守法的前提条件下,尽量减少单位的税负,提高自身的经济效益。 Tax planning is the preconceived planning of the taxpayer’s economic activities on a legal basis and in a scientific manner. With the development of higher education industrialization, tax planning in colleges and universities will be more and more concerned and valued by people. While enhancing tax awareness, colleges and universities should also make tax planning work. Under the premise of observing the law and discipline, colleges and universities should try their best to reduce the unit tax burden and improve their own economic benefits.