我国高校涉税业务相关问题的探讨

Discussions of Tax-related Issues in Chinese Universities

随着高校的快速发展,高校涉税业务越来越多,其中存在的问题也逐渐显现出来。针对现有高校涉税业务中存在纳税意识薄弱、办税人员专业水平不高、税负计算未进行相应筹划及税收优惠政策幅度不大等现状,应从增强税收法制意识、财务部门做好代扣代缴及各项税款申报工作、充分利用税收优惠政策并适当进行税收筹划、积极推动建立符合高校实际情况的税收体系等方面手进行解决。

With the rapid development of universities comes more and more tax-related business. Consequently problems such as weak tax consciousness, non-proficient tax officer, unplanned tax calculation, and low preferential tax policy, are gradually emerging. This paper suggests that problems can be solved by enhancing legal consciousness, completing the various tasks relevant to tax declaration, making full use of preferential tax policy, planning tax properly, and promoting the establishment of the tax system based on the actual situation of universities actively.