高校科教用品免税进口采购管理优化探究

Exploration on the Optimization Management of the Tax-exemption Imported Materials for Research and Education in Universities

为了保障高校教学科研工作的有序进行,高校设备采购部门有必要采取措施提高科教用品进口免税采购办理效率。在综合分析国家对高校科教用品减免税收的相关政策法规,对高校免税进口科教用品进口采购办理环节进行深入研究,详细分析了影响进口免税采购科教用品办理效率的因素,引入外贸代理竞争机制,对外贸代理公司实行科学管理和严格考核;对学校可控的进口免税环节流程由串行工作改为并行执行,充分节约执行时间;对各环节的办理时间进行全面规范管理;从而在提高合同准备效率的同时有效防范各种可能风险,对免税申报进行全面规范管理,缩短免税办理周期;在保证资金安全和物资质量的前提下,提高采购高校科教用品进口效率。

Materials for research and education with international standards is are the necessary material guarantee for modern teaching and research. In order to ensure the orderly conduct of teaching and research work in universities,it is necessary to take measures to improve the procurement efficiency of the tax-exemption imported materials. On the basis of comprehensive analysis of relevant national policies and regulations of tax exemption for universities,the process of the duty-exemption procurement for imported instrumentations for research and education are intensively studied,and influence factors of examination and approval of the tax exemption are analyzed in details. Reasonable management processes are proposed to improve the efficiency of procurement ultimately on the premise of ensuring the safety of funds and quality of materials by introducing foreign trade agency competition mechanism abiding by the scientific management and strict examination. The optimization process management which changes the process controlled by school from serial to parallel execution to save time,reasonable schedule management which can limit the time of each step,standard Standard contract management which can improve the efficiency of the contract preparation and prevent all kinds of possible risks effectively,strengthening tax-exemption application management which,and can shorten the processing cycle of tax exemption.