对高校后勤税收政策的思考

Reflections on Logistics Taxation Policy in Colleges

本文分析了我国有关高校后勤税收政策的变化,针对当前高校后勤税收政策在实际中的运用现状, 提出了新形势下高校后勤税收政策的思考:1、把握税收实质是运用好税收政策的基础;2、以适应税制为契机加快 高校后勤社会化改革;3、高校后勤适用《企业所得税暂行条例》时准予扣除部份的特别考虑;4、开展和重视税收筹 划,高校后勤自身在完善高校后勤税制中所能发挥的作用。

This article analyses the changes of logistic taxation policy in colleges. In view of their application situation, this article also gives some reflections on the logistic taxation policy in colleges in a modem situation, such as: grasping the essence of taxation is the basis of making good use of these taxation policy; it should be taken as a chance to accelerate the socialization of logistics in colleges; Special consideration is given to the permitted deduction when the Business Income Tax Provisional Regulations is applied to logistics in colleges; and emphasis should be placed on the tax revenue programs and the function college logistics play on the improvement of college logistics taxation policy.