高校后勤社会化改革的财税政策研究

The finance and taxation policy research about the rear service socialization reform in universities

在国家多项政策支持下,高校后勤社会化改革取得了可喜的成绩。但同时仍存在一些问题影响着后勤社会化改革的进程。在高校后勤社会化改革优惠政策执行到期之际,通过分析财税政策对于高校后勤社会化改革的现实意义,并从高校后勤的特殊性出发,提出了深化高校后勤社会化改革的财政税收措施。

Under many national policies supporting, the rear service socialization reform has obtained the encouraging result in universities. But there are some problems to affect the reform advancement on rear service socialization. When the preferential policy execution due for universities rear service socialization reform, through the analysis finance and taxation policy practical significance regarding the universities rear service socialization reform, and the universities rear service particularity, the measures to deepen universities rear service socialization reform financial tax are proposed.