高等学校纳税筹划研究

Planning of tax payment in colleges and universities

高等学校是非营利机构,存在一部分应税收入,在内在动因和外在动因的作用下,有权进行纳税筹划。高等学校纳税筹划有着积极的意义,纳税筹划的方法较多。本文根据高等学校经济活动的特点,深入分析高等学校流转税筹划、所得税筹划、土地增值税筹划、印花税筹划的案例,以期对加强高校财务管理、提高办学的经济效益有所助益。

Colleges and universities, though being non-profit institutions, have some incomes that are liable to taxation. Motivated by both inside and outside factors, they are likely to make plan for tax payment. Planning of tax payment by colleges and universities is in fact significant, and the methods for planning are not a few. This article, in light of the features of economic activities of colleges and universities, analyzes the cases of planning of payment of turnover tax, income tax, land appreciation tax, stamp tax, with the purpose of strengthening the financial management in colleges and universities and raising economic benefits of school-running.