摘要
高校资金来源日益多元化,使高校成为地方一个重要的纳税群体,涉税业务的发生也越来越多。高校在涉税业务管理上面临许多新问题,从落实高校税收优惠政策、改革现行会计核算体系做好税收筹划、合理避税等方面提出了相关的对策。
The increasing diversified sources of funds have made universities become one of the main local tax-paying communities, which create more tax-relatedproblems. This paper aims to have a discussion on how to carry out the preferential tax policy and to reform the current accounting system according to the problems of tax-related affair management existing in universities.
关键词
高校
涉税业务
问题
对策
universities
tax-related affairs
problems
strategies
