国家科技计划专项经费税务处理初探

Research on the Taxation Treatment Related to the National Science and Technology Plan Special Funds

文章从收到科技计划专项经费增值税处理、支出科技计划专项经费增值税处理、科技计划专项经费所得税处理等方面,归纳总结了现行税收法规相关规定和实践中的主要做法,并剖析操作中存在的误区。最后提出现行制度框架下规范科技计划专项经费税务处理建议,尤其提出创新经费监督管理模式。

In practice, scientific research institution put forward some problems on tax treatment of national science and technology special funds in science and technology program projects. This paper summarizes the main tax treatment in the existing tax laws and practice from receiving scientific special funds, expenditure for science and technology special funds, income tax treatment. Then it analyzes the operation errors, and gives recommendations on regulating the tax treatment for science and technology special funds. Especially it propose the innovation model of fund supervision and management.