“营改增”背景下高校税务筹划研究——以横向科研为例

On Tax Planning of Colleges and Universities Under the Background of Replacing Business Tax with Value-added Tax——Case Study of Horizontal Scientific Research

在我国深化财税体制改革和全面推行"营业税改增值税"的大背景下,本文以天津市高校为例,分析此次"营改增"税收政策变化对高校校企合作的应税横向科研项目的税收负担、税务会计核算等方面的影响,以及高校在贯彻实施"营改增"过程中遇到的实际问题,分别从纳税主体资格认定、税收减免政策适用、财务核算等角度,提出了高校横向科研税务筹划策略,从而促进高校科研创新和提升高校服务地方经济发展能力。

Under the background of deepening financial and taxation system reform and widely implementing the program of replacing business tax with value-added tax in China, the paper makes a case study of Tianjin＇ s colleges and universi- ties to analyze the impacts of taxation policy change on the cooperation between colleges and universities and corporations in terms of tax burden and tax accounting in taxable horizontal scientific research project, It also studies the practical problems the colleges and universities have encountered in the process of carrying out the policy. It tries to give tax planning tactics to horizontal research project of colleges and universities from the identification of tax subject qualification, the applicability of tax-reducing and tax-free policy, and the financial accounting, which will promote the colleges and universities to innovate in scientific research and improve capacity to serve the development of local economy.